South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-9-1 — Mobile home defined

As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in § 32-3-1 .

Last amended: Source: SL 1961, ch 450 , § 1; SL 1965, ch 294 , § 1; SL 1974, ch 92 , § 3; SL 1987, ch 29 , § 4; SL 2025, ch 44 , § 3.