10-9-1. Mobile home defined. As used in this chapter, unless the context otherwise plainly requires, “mobile home” means a mobile home as that term is defined in subdivision §32-3-1(8). Source: SL 1961, ch 450, §1; SL 1965, ch 294, §1; SL 1974, ch 92, §3; SL 1987, ch 29, §4.
10-9-10. Tax immediately payable–Deferred payment–Action on delinquencies. 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 […]
10-9-10.1. Removal of mobile home from state–Refund of tax on pro rata basis. 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 […]
10-9-11. Decalcomania issued to taxpayer–Display on mobile home–Failure to display, alteration and wrongful use as petty offense. 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 […]
10-9-12. Pecuniary penalty for delay in payment of tax. 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 §54-3-16. The penalty shall attach and be a charge upon the tax. Source: SL 1961, ch 450, §10; SL 1977, ch […]
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 […]
10-9-13.1. Time for collection of delinquent tax–Notification and publication–Distress warrant. 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 […]
10-9-14. Distribution of taxes collected. 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.
10-9-15. Payment under protest and appeal to board of equalization. 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, […]
10-9-15.1. Collection of taxes on mobile homes removed from county. 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, […]
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 […]
10-9-3. Annual listing of mobile home with county director–Information and copy of title furnished. The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also […]
10-9-3.1. Listing of mobile home on sale by dealer–Notation of taxes paid. 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 […]
10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title. 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 […]
10-9-4. Period of exemption of mobile home bearing foreign license plate–Listing on acceptance of employment by occupant. 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 […]
10-9-5. Failure to list mobile home as misdemeanor–Liability for tax–Penalty assessment. 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 […]
10-9-7. Valuation of mobile homes. 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 director of equalization […]
10-9-8. Proration of tax on mobile homes taxable for part of year. 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 […]
10-9-9. Levy of tax by application of mill rate. 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.
