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- 2023 Edition
- Title 10. Taxation
- Chapter 9. Assessment of Mobile Homes
SDCL 10-9-2 Assessment and Taxation In Lieu of Other Taxes-Exceptions
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-9-2 |
All mobile homes, as defined in § <codecitation statecd="SD" sessionyear="2022" datatype="S" title="10" catchline=""Mobile home" defined">10-9-1</codecitation>, 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 ...
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