Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1 . This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1 .
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.