10-4-2.4. Manufactured homes and mobile homes as real property.Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) and mobile homes as defined in subdivision 32-3-1(8). This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(2). Source: SL 1997, ch 52, §1; SL 1998, ch 49, §1; SL 1999, ch 83, §§2, 4, 7, 10; SL 2015, ch 61, §1.
South Dakota Legal Code