The county auditor shall levy the tax by applying the mill rate of that district used for taxes payable during the current year on other property in the taxing district. Source: SL 1961, ch 450 , § 7; SL 1980, ch 75 , § 2.
Levy of tax by application of mill rate
SDCL § 10-9-9 — under ASSESSMENT OF MOBILE HOMES.
SDCL § 10-9-9