South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-21-36: Manufactured home on site for certain short time period exempt from taxes.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES

If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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