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

SDCL § 10-4-2.4: Manufactured homes and mobile homes as real property.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION

Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1. This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1.

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

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