21-54-21. Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.The county treasurer shall deliver the affidavit filed pursuant to §21-54-20 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home pursuant to the provisions of §21-54-19. However, if the owner of the real property failed to timely surrender the title to the county treasurer, the board may not abate any taxes owed on the mobile home or manufactured home. Source: SL 2015, ch 125, §2.
South Dakota Legal Code