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

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Assessment Of Mobile Homes
  5. Assessment and taxation in lieu of other taxes--Exceptions.

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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.

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


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