10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes.
Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22.
Source: SL 1978, ch 72, §4; SL 1982, ch 87; SL 1992, ch 80, §12.