Statutes, codes, and regulations
South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 13 - GENERAL STATE AID TO SCHOOLS
Section 13-13-73.1 - Real property valuation of manufactured homes to be excluded from calculation

S.D. Codified Laws § 13-13-73.1

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Current through the 2024 Legislative Session
Section 13-13-73.1 - Real property valuation of manufactured homes to be excluded from calculation

The Department of Revenue shall exclude the real property valuation of manufactured homes, considered as real estate pursuant to § 10-4-2.4, and manufactured homes, converted to real estate after July 1, 1999, when computing local effort pursuant to §§ 13-13-10.1 and 13-37-35.1 for the purpose of the state aid to education formula. The county auditor shall also exclude such real estate value when computing the tax levy for school purposes. However, such manufactured homes shall continue to be subject to each tax levy.

SDCL 13-13-73.1

SL 1999, ch 83, §1; SL 2004, ch 17, §11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.