South Dakota Codified Laws 10-9-11. Decalcomania issued to taxpayer–Display on mobile home–Failure to display, alteration and wrongful use as petty offense
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Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.
Terms Used In South Dakota Codified Laws 10-9-11
- mobile home: means a mobile home as that term is defined in subdivision §. See South Dakota Codified Laws 10-9-1
- Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
Source: SL 1961, ch 450, § 14; SL 1965, ch 294, § 4; SL 1974, ch 88, § 1; SL 1982, ch 86, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.