South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-9-11
Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense
Official textsdlegislature.gov
Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.
Source: view the official text
In this chapter (15 sections)
- 10-9-1 · Mobile home defined
- 10-9-2 · Assessment and taxation in lieu of other taxes--Exceptions
- 10-9-3 · Annual listing of mobile home with county…
- 10-9-4 · Period of exemption of mobile home bearing foreign license…
- 10-9-5 · Failure to list mobile home as misdemeanor--Liability for…
- 10-9-6 · 10-9-6. Repealed by SL 2011, ch 52, § 1
- 10-9-7 · Valuation of mobile homes
- 10-9-8 · Proration of tax on mobile homes taxable for part of year
- 10-9-9 · Levy of tax by application of mill rate
- 10-9-10 · Tax immediately payable--Deferred payment--Action on…
- 10-9-11 · Decalcomania issued to taxpayer--Display on mobile…
- 10-9-12 · Pecuniary penalty for delay in payment of tax
- 10-9-13 · Lien of tax on mobile home--Collection of delinquent tax
- 10-9-14 · Distribution of taxes collected
- 10-9-15 · Payment under protest and appeal to board of equalization