SDCL § 10-4-2.5: Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.

Any transfer or reassignment of a manufactured home classified as real property pursuant to § 10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred unless the real property taxes under §§ 10-9-3 and 10-21-4 are paid.