21-54-20. Voluntary transfer of title to mobile home or manufactured home to real property owner for disposal--Affidavit--Permit--Surrender of title to county treasurer.
An owner of an unencumbered, except for taxes owed, mobile home or manufactured home may voluntarily transfer title of the mobile home or manufactured home, for the sole purpose of disposal, to the owner of the real property upon which the mobile home or manufactured home is located. The treasurer shall issue a title to the owner of the real property on which the mobile home or manufactured home is located, without payment or obligation to pay any taxes owed on the home at the time of acquisition.
Prior to disposal, the owner of the real property shall submit an affidavit for disposal of the mobile home or manufactured home, and the properly endorsed title, to the county treasurer verifying that title was transferred for disposal purposes only and that no consideration was exchanged.
If the owner of the real property is moving the mobile home or manufactured home as part of the disposal process, the county treasurer shall issue the permit provided by §32-5-16.3 to move the mobile home or manufactured home for disposal purposes without receiving payment of taxes owed on the mobile home or manufactured home.
The owner of the real property has ninety days from the date of the affidavit to dispose of the mobile home or manufactured home and to surrender the title to the county treasurer. The county treasurer may allow an additional sixty days for disposal upon request by the owner of the mobile home or manufactured home upon good cause shown for such additional days. If the title is not timely surrendered to the county treasurer, the owner of the real property is liable for all taxes owed on the mobile home or manufactured home.
The Department of Revenue shall prescribe the form for the affidavit required by this section.
Source: SL 2015, ch 125, §1.
Structure South Dakota Codified Laws
Chapter 54 - Foreclosure Of Personal Property Liens And Pledges By Advertisement
Section 21-54-1 - Remedy available where no other summary procedure provided.
Section 21-54-4 - Affidavit of lien recorded if lien not previously recorded.
Section 21-54-5 - Notice of sale issued--Contents.
Section 21-54-6 - Service of notice of sale--Mailing, publication and posting.
Section 21-54-7 - Place of sale--Notice of public access.
Section 21-54-8 - Time of sale--Adjournment to following day.
Section 21-54-10 - Sale at auction to highest bidder--Purchase by lien holder.
Section 21-54-12 - Surplus paid to owner or clerk of courts.
Section 21-54-13 - Civil action for deficiency.
Section 21-54-14 - Report of proceedings--Contents and time of filing.
Section 21-54-16 - Notice to county treasurer of intent to sell.
Section 21-54-18 - Permit to move abandoned mobile home or manufactured home.
Section 21-54-19 - Abatement of taxes owed on abandoned mobile home or manufactured home.