If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer. Source: SL 2018, ch 59 , § 6.
Manufactured home reclassified as exempt
SDCL § 10-4-2.7 — under PROPERTY SUBJECT TO TAXATION.
SDCL § 10-4-2.7