SDCL § 10-21-39: No taxes due on manufactured home in dealer's inventory.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES
No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).
Collected 2026-09-03T15:18:56Z. Source file · JSON