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Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax

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10-9-13. Lien of tax on mobile home--Collection of delinquent tax.This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in §10-9-10, the statutory remedies for the collection of delinquent taxes shall be applicable. Source: SL 1961, ch 450, §11; SL 1968, ch 263, §3; SL 1992, ch 80, §93.