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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-9-1

Mobile home defined

Official textsdlegislature.gov

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.

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In this chapter (15 sections)
  1. 10-9-1 · Mobile home defined
  2. 10-9-2 · Assessment and taxation in lieu of other taxes--Exceptions
  3. 10-9-3 · Annual listing of mobile home with county…
  4. 10-9-4 · Period of exemption of mobile home bearing foreign license…
  5. 10-9-5 · Failure to list mobile home as misdemeanor--Liability for…
  6. 10-9-6 · 10-9-6. Repealed by SL 2011, ch 52, § 1
  7. 10-9-7 · Valuation of mobile homes
  8. 10-9-8 · Proration of tax on mobile homes taxable for part of year
  9. 10-9-9 · Levy of tax by application of mill rate
  10. 10-9-10 · Tax immediately payable--Deferred payment--Action on…
  11. 10-9-11 · Decalcomania issued to taxpayer--Display on mobile…
  12. 10-9-12 · Pecuniary penalty for delay in payment of tax
  13. 10-9-13 · Lien of tax on mobile home--Collection of delinquent tax
  14. 10-9-14 · Distribution of taxes collected
  15. 10-9-15 · Payment under protest and appeal to board of equalization
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