10-21-37. Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full. If a manufactured home is purchased or moved to a specific site on or before November first and the property has been assessed as real property and the owner of the manufactured home plans to move or destroy the manufactured home before November first in the following year, the county auditor shall levy a tax by applying the tax levy used for taxes payable during the current year on other property in the same taxing district. The owner shall pay the tax in full for the current year, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.
Source: SL 1999, ch 45, § 2; SDCL § 10-6-71; SL 2018, ch 59, § 2.
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