Title 10 — TAXATION

As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in §

On May first, after the tax as computed as prescribed in § 10-9-9 has been assessed, one - half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the re…

The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal paym…

Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner …

Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in §

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…

The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§ 10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and condit…

All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property. Source: SL 1961, ch 450 , § 12; SL 1980, ch 75 , § 3.

Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board. Source: SL 1961, ch 450 , § 9.

The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or con…

All mobile homes, as defined in § 10-9-1 , shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers. Source: SL 1…

When a mobile home or manufactured home is sold by a licensed mobile home or manufactured home dealer, the dealer shall complete the mobile home or manufactured home listing form and send the completed form to the director of equalization of the county in which the mobile home or…

Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in fu…

A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve - month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile…

Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in ad…

10-9-7 Valuation of mobile homes. 10-9-8 Proration of tax on mobile homes taxable for part of year. 10-9-9 Levy of tax by application of mill rate. 10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies. 10-9-10.1 Removal of mobile home from state--Refund of t…

All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the…

Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months …

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.