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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-39

No taxes due on manufactured home in dealer's inventory

Official textsdlegislature.gov

No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).

Last amended: Source: SL 1999, ch 45 , § 8; SDCL 10-6-73 .

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In this chapter (34 sections)
  1. 10-21-1 · Treasurer to collect taxes
  2. 10-21-2 · Demand not necessary to fix liability--Duty of taxpayer
  3. 10-21-3 · 10-21-3. Repealed by SL 1982, ch 86, § 21
  4. 10-21-4 · Due date of taxes
  5. 10-21-5 · Preferred claim in receivership, bankruptcy, assignment for…
  6. 10-21-6 · 10-21-6. Repealed by SL 2018, ch 63, § 6
  7. 10-21-7 · Acceptance of partial payments authorized by county…
  8. 10-21-8 · Proportionate share of taxes paid by part owner of real…
  9. 10-21-9 · 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167
  10. 10-21-11 · 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14
  11. 10-21-14 · Receipts for payment to taxpayer and county…
  12. 10-21-15 · 10-21-15. Repealed by SL 2011, ch 53, § 1
  13. 10-21-16 · Binding and numbering of tax receipts--Separate series used…
  14. 10-21-17 · Intentionally issuing tax receipt or duplicate stating…
  15. 10-21-18 · Fraudulent variations between tax receipt and duplicate as…
  16. 10-21-19 · Posting of payments to tax list
  17. 10-21-20 · Treasurer to sign plat certifying payment in full of taxes…
  18. 10-21-21 · Procedures to ensure proper amount of taxes collected and…
  19. 10-21-22 · 10-21-22. Repealed by SL 1982, ch 28, § 36
  20. 10-21-23 · Delinquency dates for real property taxes--Interest
  21. 10-21-24 · 10-21-24. Repealed by SL 1992, ch 80, § 171
  22. 10-21-25 · Penalty and interest collected in addition to principal…
  23. 10-21-26 · 10-21-26. Repealed by SL 2018, ch 63, § 24
  24. 10-21-27 · Distribution of tax collections to taxing districts
  25. 10-21-28 · 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28
  26. 10-21-31 · Addition of unreported real property improvements to tax…
  27. 10-21-32 · Collection of taxes and interest on improvement from first…
  28. 10-21-33 · Taxes as perpetual lien
  29. 10-21-34 · Continuing authorization for payment of property taxes…
  30. 10-21-35 · Divided assessment when portion of real property purchased
  31. 10-21-36 · Manufactured home on site for certain short time period…
  32. 10-21-37 · Manufactured home assessed as real property that owner plans…
  33. 10-21-38 · Manufactured home assessed as real property on which taxes…
  34. 10-21-39 · No taxes due on manufactured home in dealer's inventory
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