If a manufactured home complies with the standards, neither this state nor any political subdivision thereof may require such manufactured home to comply with any additional building, plumbing, heating, or electrical requirements. However, the State Fire Marshal may promulgate rules for fire safety pursuant to §§ 13-25-1 and 13-25-2. The provisions of this section do not apply to zoning or taxation.
SDCL 34-34A-16