{"data":{"id":"us-sd/sdcl-10-21-39","jurisdiction":"us-sd","citation":"SDCL § 10-21-39","heading":"No taxes due on manufactured home in dealer's inventory.","body":"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).","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-39","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3177b0f87402d0ae69d2032e4403e63ce12472e5d83004f73b3855a496cc6497","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-38","next":"us-sd/sdcl-10-22-1"},"notice":"GroundRules: Original legal text. Not legal advice."}