South Dakota Codified Laws
Title 10 - Taxation
Chapter 09 - Assessment Of Mobile Homes

Section 10-9-1 - Mobile home defined. - 10-9-1. Mobile home defined. As used in this chapter, unless...

Section 10-9-2 - Assessment and taxation in lieu of other taxes--Exceptions. - 10-9-2. Assessment and taxation in lieu of other taxes--Exceptions. All...

Section 10-9-3 - Annual listing of mobile home with county director--Information and copy of title furnished. - 10-9-3. Annual listing of mobile home with county director--Information and...

Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid. - 10-9-3.1. Listing of mobile home on sale by dealer--Notation of...

Section 10-9-3.2 - Affidavit of taxes paid and registration of mobile home required for transfer of title. - 10-9-3.2. Affidavit of taxes paid and registration of mobile home...

Section 10-9-4 - Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant. - 10-9-4. Period of exemption of mobile home bearing foreign license...

Section 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment. - 10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty...

Section 10-9-7 - Valuation of mobile homes. - 10-9-7. Valuation of mobile homes. All mobile homes shall be...

Section 10-9-8 - Proration of tax on mobile homes taxable for part of year. - 10-9-8. Proration of tax on mobile homes taxable for part...

Section 10-9-9 - Levy of tax by application of mill rate. - 10-9-9. Levy of tax by application of mill rate. The...

Section 10-9-10 - Tax immediately payable--Deferred payment--Action on delinquencies. - 10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies. On May first,...

Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis. - 10-9-10.1. Removal of mobile home from state--Refund of tax on...

Section 10-9-11 - Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense. - 10-9-11. Decalcomania issued to taxpayer--Display on mobile home--Failure to display,...

Section 10-9-12 - Pecuniary penalty for delay in payment of tax. - 10-9-12. Pecuniary penalty for delay in payment of tax. Any...

Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax. - 10-9-13. Lien of tax on mobile home--Collection of delinquent tax....

Section 10-9-13.1 - Time for collection of delinquent tax--Notification and publication--Distress warrant. - 10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant....

Section 10-9-14 - Distribution of taxes collected. - 10-9-14. Distribution of taxes collected. All taxes collected hereunder shall...

Section 10-9-15 - Payment under protest and appeal to board of equalization. - 10-9-15. Payment under protest and appeal to board of equalization....

Section 10-9-15.1 - Collection of taxes on mobile homes removed from county. - 10-9-15.1. Collection of taxes on mobile homes removed from county....