Assessment Of Mobile Homes

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Assessment Of Mobile Homes

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Section
10-9-1

"Mobile home" defined.

Section
10-9-2

Assessment and taxation in lieu of other taxes--Exceptions.

Section
10-9-3

Annual listing of mobile home with county director--Information and copy of title furnished.

Section
10-9-3.1

Listing of mobile home on sale by dealer--Notation of taxes paid.

Section
10-9-3.2

Affidavit of taxes paid and registration of mobile home required for transfer of title.

Section
10-9-4

Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.

Section
10-9-5

Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.

Section
10-9-6

Repealed.

Section
10-9-7

Valuation of mobile homes.

Section
10-9-8

Proration of tax on mobile homes taxable for part of year.

Section
10-9-9

Levy of tax by application of mill rate.

Section
10-9-10

Tax immediately payable--Deferred payment--Action on delinquencies.

Section
10-9-10.1

Removal of mobile home from state--Refund of tax on pro rata basis.

Section
10-9-11

Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.

Section
10-9-12

Pecuniary penalty for delay in payment of tax.

Section
10-9-13

Lien of tax on mobile home--Collection of delinquent tax.

Section
10-9-13.1

Time for collection of delinquent tax--Notification and publication--Distress warrant.

Section
10-9-14

Distribution of taxes collected.

Section
10-9-15

Payment under protest and appeal to board of equalization.

Section
10-9-15.1

Collection of taxes on mobile homes removed from county.