SDCL § 10-9-8 — Proration of tax on mobile homes taxable for part of year

Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.