S.D. Codified Laws § 10-9-13

Current through the 2024 Legislative Session

Section 10-9-13 - Lien of tax on mobile home-Collection of delinquent tax

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.

SDCL 10-9-13

SL 1961, ch 450, § 11; SL 1968, ch 263, § 3; SL 1992, ch 80, § 93.