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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-9-2

Assessment and taxation in lieu of other taxes--Exceptions

Official textsdlegislature.gov

All mobile homes, as defined in § 10-9-1 , shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.

Last amended: Source: SL 1961, ch 450 , § 2; SL 1974, ch 92 , § 1; SL 1979, ch 18 , § 2; SL 1980, ch 75 , § 1.

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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 Repealed by SL 2011, ch 52, § 1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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