43-31-2. Homestead limited to house or mobile home and appurtenant buildings--Business place--Minimum size of mobile home.
The homestead embraces the house used as a home by the owner of it, being either, real property or a mobile home, and if the owner has two or more houses or mobile homes thus used at different times and places, the owner shall select which he or she will retain as a homestead.
The homestead may not embrace more than one dwelling house or any other buildings except such as are properly appurtenant to the homestead. A shop, store, or other building situated on real property and really used or occupied by the owner in the prosecution of the owner's own ordinary business may be deemed appurtenant to the owner's homestead.
A mobile home may include any vehicle without motive power which can provide adequate, comfortable, all season quarters for the purpose of making it a residence and which vehicle is larger than two hundred forty square feet, measuring at the base of the vehicle. The mobile home must be registered in South Dakota at least six months prior to the claim of exemption.
Source: SL 1874-5, ch 37, §§6, 9; PolC 1877, ch 38, §§6, 9; CL 1887, §§2454, 2457; RPolC 1903, §§3222, 3225; RC 1919, §§456, 457; SDC 1939, §51.1708; SL 1972, ch 233, §6; SL 2015, ch 223, §2.
Structure South Dakota Codified Laws
Chapter 31 - Homestead Exemption
Section 43-31-4 - Limited area of homestead--Mineral lands.
Section 43-31-5 - Homestead exemption does not apply to gold and silver mines and mills.
Section 43-31-7 - Marking off and platting of homestead--Exception.
Section 43-31-8 - Description of homestead--Recording.
Section 43-31-11 - New homestead--Extent of exemption.
Section 43-31-12 - Disagreement as to extent of homestead--Determination by circuit court.
Section 43-31-13 - Possession and occupancy of homestead--Surviving spouse--Minor children.
Section 43-31-14 - Family defined.
Section 43-31-15 - Descent of homestead--Exemption from debts of owner--Exception.
Section 43-31-27 - Devise or bequest of homestead subject to rights of surviving spouse.
Section 43-31-30 - Certain federal bankruptcy exemptions not available.
Section 43-31-31 - Definition of terms.
Section 43-31-34 - Documentary evidence included with application.
Section 43-31-36 - Hearing allowed upon denial of application for prohibition.
Section 43-31-37 - Recipient of property tax relief ineligible for tax refund.
Section 43-31-38 - Prohibited property taxes as a lien on property--Interest.
Section 43-31-39 - Prohibited property taxes not delinquent.
Section 43-31-40 - Uncollected taxes not to exceed the value of the property.