<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 21-54-19 - Abatement of taxes owed on abandoned mobile home or manufactured home. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2046819Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2046819SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2046819CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2046819Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2046819DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2046819000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2046819SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2046819SCL-000002 { 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></head><body><div><p dir="ltr" class="s2046819Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=21-54-19"><span class="s2046819SENU">21-54-19</span></a><span xml:space="preserve" class="s2046819SENU">. </span><span class="s2046819CL">Abatement of taxes owed on abandoned mobile home or manufactured home.</span></p><p dir="ltr" class="s2046819Normal-000000"><span xml:space="preserve" class="s2046819DefaultParagraphFont">The county treasurer shall deliver the affidavit filed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=21-54-18"><span class="s2046819DefaultParagraphFont">21-54-18</span></a><span xml:space="preserve" class="s2046819DefaultParagraphFont"> 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.</span></p><p dir="ltr" class="s2046819Normal"><span xml:space="preserve" class="s2046819000001"> </span></p><p dir="ltr" class="s2046819Normal"><span class="s2046819SCL">Source:</span><span xml:space="preserve" class="s2046819SCL-000002"> SL 2007, ch 140, § 5.</span></p></div></body></html>