{"data":{"id":"us-sd/sdcl-21-54-19","jurisdiction":"us-sd","citation":"SDCL § 21-54-19","heading":"Abatement of taxes owed on abandoned mobile home or manufactured home.","body":"The county treasurer shall deliver the affidavit filed pursuant to § 21-54-18 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home.","path":["TITLE 21. JUDICIAL REMEDIES","CHAPTER 21-54. FORECLOSURE OF PERSONAL PROPERTY LIENS AND PLEDGES BY ADVERTISEMENT"],"source_url":"https://sdlegislature.gov/Statutes/21-54-19","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"273010d60892991dd39f17fb2b61bd78f37ea015b7340f8611d5421695d20f81","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-21-54-18","next":"us-sd/sdcl-21-54-20"},"notice":"GroundRules: Original legal text. Not legal advice."}