CHAPTER 10-9
ASSESSMENT OF MOBILE HOMES
10-9-1 Mobile home defined.
10-9-2 Assessment and taxation in lieu of other taxes--Exceptions.
10-9-3 Annual listing of mobile home with county director--Information and copy of title furnished.
10-9-3.1 Listing of mobile home on sale by dealer--Notation of taxes paid.
10-9-3.2 Affidavit of taxes paid and registration of mobile home required for transfer of title.
10-9-4 Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
10-9-5 Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
10-9-6 10-9-6. Repealed by SL 2011, ch 52, § 1.
10-9-7 Valuation of mobile homes.
10-9-8 Proration of tax on mobile homes taxable for part of year.
10-9-9 Levy of tax by application of mill rate.
10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies.
10-9-10.1 Removal of mobile home from state--Refund of tax on pro rata basis.
10-9-11 Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
10-9-12 Pecuniary penalty for delay in payment of tax.
10-9-13 Lien of tax on mobile home--Collection of delinquent tax.
10-9-13.1 Time for collection of delinquent tax--Notification and publication--Distress warrant.
10-9-14 Distribution of taxes collected.
10-9-15 Payment under protest and appeal to board of equalization.
10-9-15.1 Collection of taxes on mobile homes removed from county.
10-9-1. Mobile home defined.
As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in subdivision § 32-3-1(8).
Source: SL 1961, ch 450, § 1; SL 1965, ch 294, § 1; SL 1974, ch 92, § 3; SL 1987, ch 29, § 4.
10-9-2. Assessment and taxation in lieu of other taxes--Exceptions.
All mobile homes, as defined in § 10-9-1, shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.
Source: SL 1961, ch 450, § 2; SL 1974, ch 92, § 1; SL 1979, ch 18, § 2; SL 1980, ch 75, § 1.
10-9-3. Annual listing of mobile home with county director--Information and copy of title furnished.
The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also provide the director of equalization a copy of the valid title to the mobile home if not previously provided. The listing shall be on a form prescribed by the secretary of revenue and provided by the director of equalization and a copy thereof shall be furnished to the county auditor. The applicant shall state, under oath, his name; address; location of mobile home; manufacturer's name; or make of trailer; model; serial number; width; length; weight; and shall also furnish the name and number of the school district, or municipality and the county in which the mobile home is parked or occupied.
Source: SL 1961, ch 450, § 3; SL 1965, ch 294, § 2; SL 1979, ch 66, § 2; SL 1980, ch 76; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-9-3.1. Listing of mobile home on sale by dealer--Notation of taxes paid.
When a mobile home or manufactured home is sold by a licensed mobile home or manufactured home dealer, the dealer shall complete the mobile home or manufactured home listing form and send the completed form to the director of equalization of the county in which the mobile home or manufactured home was delivered. The form shall be sent within thirty days after the delivery of the mobile home or manufactured home. If current taxes have been paid, the selling mobile home or manufactured home dealer shall make a notation of such on the listing form under the signature of the taxpayer giving the county in which the taxes were paid and the decal number.
Source: SL 1968, ch 263, § 1; SL 1993, ch 88, § 1.
10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title.
Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred or license plate issued other than on a new mobile home registration until the taxes under § 10-9-3 are paid. No transfer of title may be completed unless the mobile home is registered as provided in § 10-9-3.
Source: SL 1968, ch 263, § 2; SL 1972, ch 57, § 1; SL 1974, ch 93; SL 1976, ch 90; SL 2018, ch 59, § 4.
10-9-4. Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve-month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile home bearing a license plate issued by any state other than South Dakota accepts employment within this state, he shall within thirty days after the first day of such employment, list his mobile home as herein provided.
Source: SL 1961, ch 450, § 4.
10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment.
Source: SL 1961, ch 450, § 13; SL 1970, ch 69; SL 1982, ch 86, § 10.
10-9-7. Valuation of mobile homes.
All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue.
Source: SL 1961, ch 450, § 6; SL 1965, ch 294, § 3; SL 1992, ch 81; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-9-8. Proration of tax on mobile homes taxable for part of year.
Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this 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.
Source: SL 1961, ch 450, § 5.
10-9-9. Levy of tax by application of mill rate.
The county auditor shall levy the tax by applying the mill rate of that district used for taxes payable during the current year on other property in the taxing district.
Source: SL 1961, ch 450, § 7; SL 1980, ch 75, § 2.
10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies.
On May first, after the tax as computed as prescribed in § 10-9-9 has been assessed, one-half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty-first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty-first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§ 10-9-12, 10-9-13, and 10-9-13.1.
Source: SL 1961, ch 450, § 8; SL 1972, ch 57, § 2; SL 1985, ch 71, § 2; SL 1990, ch 75; SL 1999, ch 46, § 1.
10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.
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.
Source: SL 1982, ch 90.
10-9-11. Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.
Source: SL 1961, ch 450, § 14; SL 1965, ch 294, § 4; SL 1974, ch 88, § 1; SL 1982, ch 86, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-9-12. Pecuniary penalty for delay in payment of tax.
Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in § 54-3-16. The penalty shall attach and be a charge upon the tax.
Source: SL 1961, ch 450, § 10; SL 1977, ch 83; SL 1981, ch 83; SL 1984, ch 319, § 37; SL 1985, ch 71, § 1; SL 1999, ch 53, § 1; SL 2000, ch 226, § 2.
10-9-13. Lien of tax on mobile home--Collection of delinquent tax.
This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in § 10-9-10, the statutory remedies for the collection of delinquent taxes shall be applicable.
Source: SL 1961, ch 450, § 11; SL 1968, ch 263, § 3; SL 1992, ch 80, § 93.
10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant.
The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§ 10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty-five days prior to the issuance of the distress warrant.
Source: SL 1968, ch 263, § 4; SL 2000, ch 47, § 1.
10-9-14. Distribution of taxes collected.
All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property.
Source: SL 1961, ch 450, § 12; SL 1980, ch 75, § 3.
10-9-15. Payment under protest and appeal to board of equalization.
Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board.
Source: SL 1961, ch 450, § 9.
10-9-15.1. Collection of taxes on mobile homes removed from county.
The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county.
Source: SL 1992, ch 80, § 95.
