{"data":{"id":"us-sd/sdcl-10-4-2.4","jurisdiction":"us-sd","citation":"SDCL § 10-4-2.4","heading":"Manufactured homes and mobile homes as real property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-2.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"77badf4ac16de9f5e6057709d7916ef1c0699074ecc500176971140613c3454b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-2.3","next":"us-sd/sdcl-10-4-2.5"},"notice":"GroundRules: Original legal text. Not legal advice."}