Lien of tax on mobile home--Collection of delinquent tax

SDCL § 10-9-13 — under ASSESSMENT OF MOBILE HOMES.

SDCL § 10-9-13

This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in § 10-9-10 , the statutory remedies for the collection of delinquent taxes shall be applicable. Source: SL 1961, ch 450 , § 11; SL 1968, ch 263 , § 3; SL 1992, ch 80 , § 93.