S.D. Codified Laws § 10-4-2.4

Current through the 2024 Legislative Session

Section 10-4-2.4 - Manufactured homes and mobile homes as real property

Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) and mobile homes as defined in subdivision 32-3-1(8). This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(2).

SDCL 10-4-2.4

SL 1997, ch 52, § 1; SL 1998, ch 49, §1; SL 1999, ch 83, §§2, 4, 7, 10; SL 2015, ch 61, § 1.

Amended by S.L. 2015, ch. 61,s. 1, eff. 7/1/2015.