<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-4-2.4 - Manufactured homes and mobile homes as real property.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s02ffffbbd4f742ff85a5a78ad5f03817Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s02ffffbbd4f742ff85a5a78ad5f03817SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s02ffffbbd4f742ff85a5a78ad5f03817CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s02ffffbbd4f742ff85a5a78ad5f03817Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s02ffffbbd4f742ff85a5a78ad5f03817000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s02ffffbbd4f742ff85a5a78ad5f03817NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s02ffffbbd4f742ff85a5a78ad5f03817SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-4-2.4 - Manufactured homes and mobile homes as real property."><meta property="og:description" content="SDLRC Codified Law 10-4-2.4 - Manufactured homes and mobile homes as real property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-4-2.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s02ffffbbd4f742ff85a5a78ad5f03817Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-4-2.4" rel="noopener"><span class="s02ffffbbd4f742ff85a5a78ad5f03817SENU">10-4-2.4</span></a><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817SENU">. </span><span class="s02ffffbbd4f742ff85a5a78ad5f03817CL">Manufactured homes and mobile homes as real property.</span></p><p dir="ltr" class="s02ffffbbd4f742ff85a5a78ad5f03817Statute"><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont"> and mobile homes as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">. This section does not apply to any manufactured home in the inventory of any dealer as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-7A-1" rel="noopener"><span class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">32-7A-1</span></a><span class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont">.</span></p><p dir="ltr" class="s02ffffbbd4f742ff85a5a78ad5f03817Normal"><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817000000"> </span></p><p dir="ltr" class="s02ffffbbd4f742ff85a5a78ad5f03817NoIndent"><span xml:space="preserve" class="s02ffffbbd4f742ff85a5a78ad5f03817DefaultParagraphFont-000001">Source: </span><span class="s02ffffbbd4f742ff85a5a78ad5f03817SCL">SL 1997, ch 52, § 1; SL 1998, ch 49, § 1; SL 1999, ch 83, §§ 2, 4, 7, 10; SL 2015, ch 61, § 1; SL 2025, ch 44, § 2.</span></p></div></body></html>