South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-9-8
Proration of tax on mobile homes taxable for part of year
Official textsdlegislature.gov
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.
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 Repealed by SL 2011, ch 52, § 1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