South Dakota Codified Laws 10-21-38. Manufactured home assessed as real property on which taxes are payable and thatowner plans to move or destroy–Taxes to be paid in full
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If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year’s taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.
Terms Used In South Dakota Codified Laws 10-21-38
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1999, ch 45, § 3; SDCL § 10-6-72; SL 2018, ch 59, § 3.