Section 13-13-73.1 - Real property valuation of manufactured homes to be excluded fromcalculation. - South Dakota Statutes

13-13-73.1. Real property valuation of manufactured homes to be excluded from calculation. The Department of Revenue and Regulation shall exclude the real property valuation of manufactured homes, considered as real estate pursuant to § 10-4-2.4, and manufactured homes, converted to real estate after July 1, 1999, when computing local effort pursuant to §§ 13-13-10.1 and 13-37-35.1 for the purpose of the state aid to education formula. The county auditor shall also exclude such real estate value when computing the tax levy for school purposes. However, such manufactured homes shall continue to be subject to each tax levy.

Source: SL 1999, ch 83, § 1; SL 2004, ch 17, § 11.