AN ACT
ENTITLED, An Act
to define certain property for property tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
Real property, for the purposes of ad valorem taxation, includes manufactured homes as
defined in subdivision 32-3-1(6) with a manufactured statement of origin dated after October 31,
1997. This section does not apply to any manufactured home in the inventory of any dealer as
defined in subdivision 32-7A-1(1).
Section 2. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
Section 2. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
Any transfer or reassignment of a manufactured home classified as real property pursuant
to section 1 of this Act shall be accompanied by an affidavit, issued by the county treasurer of
the county in which the manufactured home is assessed, stating the current year's real property
taxes are paid.
Section 3. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
Section 3. That chapter 10-4 be amended by adding thereto a NEW SECTION to read as follows:
If a manufactured home with a manufactured statement of origin dated after October 31,
1997, is sold by a licensed manufactured home dealer, the dealer shall complete the
manufactured home listing form, as prescribed by the secretary of revenue, and send the
completed form to the director of equalization of the county in which the manufactured home
was delivered. The form shall be sent within thirty days after the delivery of the manufactured
home.
Section 4. That § 32-7A-17 be amended to read as follows:
32-7A-17. Any transfer or reassignment of a mobile home or manufactured home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home or manufactured home is registered, stating that the current year's taxes are paid. No title may be transferred until the taxes under § 10-9-3 or § 10-21-4 are paid. No transfer of title may be completed unless the mobile home or manufactured home is registered as provided in § 10-9-3 or section 3 of this Act. In any event the title or manufacturer's statement of origin shall be transferred within thirty days of delivery of the manufactured home or mobile home. A violation of this section is a Class 2 misdemeanor.
An Act to define certain property for property tax purposes.
Section 4. That § 32-7A-17 be amended to read as follows:
32-7A-17. Any transfer or reassignment of a mobile home or manufactured home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home or manufactured home is registered, stating that the current year's taxes are paid. No title may be transferred until the taxes under § 10-9-3 or § 10-21-4 are paid. No transfer of title may be completed unless the mobile home or manufactured home is registered as provided in § 10-9-3 or section 3 of this Act. In any event the title or manufacturer's statement of origin shall be transferred within thirty days of delivery of the manufactured home or mobile home. A violation of this section is a Class 2 misdemeanor.
An Act to define certain property for property tax purposes.
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I certify that the attached Act originated in the
HOUSE as
Bill
No.
1114
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____________________________
Chief Clerk
Chief Clerk
____________________________
Speaker of the House
Speaker of the House
Attest:
____________________________
Chief Clerk
Chief Clerk
____________________________
President of the Senate
Attest:
____________________________
Secretary of the Senate
Secretary of the Senate
House
Bill
No.
1114
File No. ____
Chapter No. ______=========================
Received at this Executive Office this ____ day of _____________ ,
File No. ____
Chapter No. ______
Received at this Executive Office this ____ day of _____________ ,
19___ at _____ M.
By _________________________
for the Governor
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 19___
____________________________
Governor
Governor
STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State
Filed ____________ , 19___
at _________ o'clock __ M.
____________________________
Secretary of State
Secretary of State
By _________________________
Asst. Secretary of State
