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

SDCL § 10-4-2.7: Manufactured home reclassified as exempt.

Where this section sits in the code

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

If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer.

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

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