South Dakota Codified Laws 10-21-36. Manufactured home on site for certain short time period exempt from taxes
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In South Dakota Codified Laws 10-21-36
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1999, ch 45, § 1; SDCL 10-6-70.