10-21-36. Manufactured home on site for certain short time period exempt from taxes.
If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.
Source: SL 1999, ch 45, §1; SDCL 10-6-70.