South Dakota Codified Laws 10-9-15.1. Collection of taxes on mobile homes removed from county
Current as of: 2023 | Check for updates
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The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county.
Terms Used In South Dakota Codified Laws 10-9-15.1
- mobile home: means a mobile home as that term is defined in subdivision §. See South Dakota Codified Laws 10-9-1
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1992, ch 80, § 95.