Section 10-21-37 - Manufactured home on site assessed as real property--Tax levy--Taxes to be paid infull before transfer. - South Dakota Statutes

10-21-37. Manufactured home on site assessed as real property--Tax levy--Taxes to be paid in full before transfer. If a manufactured home is purchased or moved to a specific site on or before November first and the property has been assessed as real property and the owner of the manufactured home plans to move, sell, transfer, or reassign the manufactured home before November first in the following year, the county auditor shall levy a tax by applying the tax levy used for taxes payable during the current year on other property in the same taxing district. The owner shall pay such tax in full for the current year, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid.

Source: SL 1999, ch 45, § 2; SDCL 10-6-71.