{"data":{"id":"us-sd/sdcl-10-9-10.1","jurisdiction":"us-sd","citation":"SDCL § 10-9-10.1","heading":"Removal of mobile home from state--Refund of tax on pro rata basis.","body":"The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in § 10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month.","path":["TITLE 10. TAXATION","CHAPTER 10-9. ASSESSMENT OF MOBILE HOMES"],"source_url":"https://sdlegislature.gov/Statutes/10-9-10.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6d14d0d0803e1163f4fc570636d0ce400b415be39ad5fdc57a8c0efa491564a0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-9-10","next":"us-sd/sdcl-10-9-11"},"notice":"GroundRules: Original legal text. Not legal advice."}