South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-9-7
Valuation of mobile homes
Official textsdlegislature.gov
All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue.
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 Repealed by SL 2011, ch 52, § 1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