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99 chapters · 1,878 sections in this title.
SDCL § 10-6C-6 Hearing allowed upon denial
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Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of the denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the questio…
SDCL § 10-6C-8 Prohibited property taxes as a lien on property--Interest
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Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter…
SDCL § 10-6C-9 Prohibited property taxes not delinquent
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Property taxes that a county is prohibited from collecting pursuant to this chapter may not be considered delinquent and the county may not publish the name of any person whose property taxes are not paid pursuant to this chapter. Source: SL 2023, ch 29 , § 9.
SDCL § 10-9-1 Mobile home defined
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As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in § 32-3-1 . Source: SL 1961, ch 450 , § 1; SL 1965, ch 294 , § 1; SL 1974, ch 92 , § 3; SL 1987, ch 29 , § 4; SL 2025, ch 44 , § 3.
