South Dakota Codified Laws 10-4-2.1. Improvements on leased sites taxed as real property–Collection of delinquent taxes
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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.
Terms Used In South Dakota Codified Laws 10-4-2.1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.