South Dakota Codified Laws 10-4-2.7. Manufactured home reclassified as exempt
Current as of: 2023 | Check for updates
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If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year’s real property taxes shall be paid at the time of title transfer.
Terms Used In South Dakota Codified Laws 10-4-2.7
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2018, ch 59, § 6.