South Dakota
Title 10 · Chapter 10-9
20 entries
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10-9-1. Mobile home defined.
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10-9-2. Assessment and taxation in lieu of other taxes--Exceptions.
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10-9-3. Annual listing of mobile home with county director--Information and copy of title furnished.
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10-9-3.1. Listing of mobile home on sale by dealer--Notation of taxes paid.
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10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title.
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10-9-4. Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
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10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
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10-9-6. 10-9-6. Repealed by SL 2011, ch 52, § 1.
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10-9-7. Valuation of mobile homes.
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10-9-8. Proration of tax on mobile homes taxable for part of year.
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10-9-9. Levy of tax by application of mill rate.
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10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies.
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10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.
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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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10-9-12. Pecuniary penalty for delay in payment of tax.
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10-9-13. Lien of tax on mobile home--Collection of delinquent tax.
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10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant.
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10-9-14. Distribution of taxes collected.
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10-9-15. Payment under protest and appeal to board of equalization.
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10-9-15.1. Collection of taxes on mobile homes removed from county.