The county treasurer shall deliver the affidavit filed pursuant to § 21-54-18 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home. Source: SL 2007, ch 140 , § 5.
Abatement of taxes owed on abandoned mobile home or manufactured home
SDCL § 21-54-19 — under FORECLOSURE OF PERSONAL PROPERTY LIENS AND PLEDGES BY ADVERTISEMENT.
SDCL § 21-54-19