S.D. Codified Laws § 10-9-2

Current through the 2024 Legislative Session

Section 10-9-2 - Assessment and taxation in lieu of other taxes-Exceptions

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.

SDCL 10-9-2

SL 1961, ch 450, § 2; SL 1974, ch 92, § 1; SL 1979, ch 18, § 2; SL 1980, ch 75, § 1.