21-54-21. Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.
The county treasurer shall deliver the affidavit filed pursuant to §21-54-20 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home pursuant to the provisions of §21-54-19. However, if the owner of the real property failed to timely surrender the title to the county treasurer, the board may not abate any taxes owed on the mobile home or manufactured home.
Source: SL 2015, ch 125, §2.
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.