No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2). Source: SL 1999, ch 45 , § 8; SDCL 10-6-73 .
No taxes due on manufactured home in dealer's inventory
SDCL § 10-21-39, under PAYMENT AND RECEIPT OF PROPERTY TAXES.
SDCL § 10-21-39