SDCL § 10-22-62 — Applicability of chapter

The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and 10-21-32 .