ENTITLED, An Act to  account for how taxes are paid by certain manufactured homes for certain school purposes, to establish how the Department of Revenue shall adjust the computation for local effort, and to classify certain manufactured homes as real property for property tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That chapter 13-13 be amended by adding thereto a NEW SECTION to read as follows:

     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 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.
     Section  2.  That § 10-4-2.4 be amended to read as follows:
     10-4-2.4.   Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) with a model year of 1994 or newer. This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
     Section  3.  That § 10-4-2.6 be amended to read as follows:
     10-4-2.6.   If a manufactured home with a model year of 1994 or newer, is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.
     Section  4.  That § 10-4-2.4 be amended to read as follows:

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     10-4-2.4.   Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) with a model year of 1990 or newer. This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
     Section  5.  That § 10-4-2.6 be amended to read as follows:
     10-4-2.6.   If a manufactured home with a model year of 1990 or newer, is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.
     Section  6.  The effective date of sections 4 and 5 of this Act is July 1, 2000.
     Section  7.  That § 10-4-2.4 be amended to read as follows:
     10-4-2.4.   Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) with a model year of 1985 or newer. This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).
     Section  8.  That § 10-4-2.6 be amended to read as follows:
     10-4-2.6.   If a manufactured home with a model year of 1985 or newer, is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.
     Section  9.  The effective date of sections 7 and 8 of this Act is July 1, 2001.
     Section  10.  That § 10-4-2.4 be amended to read as follows:
     10-4-2.4.   Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in subdivision 32-3-1(6) with a model year of 1977 or newer. This section does not apply to any manufactured home in the inventory of any dealer as defined in subdivision 32-7A-1(1).

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     Section  11.  That § 10-4-2.6 be amended to read as follows:
     10-4-2.6.   If a manufactured home with a model year of 1977 or newer, is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.
     Section  12.  The effective date of sections 10 and 11 of this Act is July 1, 2002.

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An Act to account for how taxes are paid by certain manufactured homes for certain school purposes, to establish how the Department of Revenue shall adjust the computation for local effort, and to classify certain manufactured homes as real property for property tax purposes.

========================= I certify that the attached Act originated in the HOUSE as Bill No. 1138 ____________________________ Chief Clerk =========================      ____________________________ Speaker of the House Attest: ____________________________ Chief Clerk ____________________________ President of the Senate Attest: ____________________________ Secretary of the Senate House Bill No. 1138 File No. ____ Chapter No. ______

========================= Received at this Executive Office this _____ day of _____________ , 19____ at ____________ M. By _________________________ for the Governor ========================= The attached Act is hereby approved this ________ day of ______________ , A.D., 19___ ____________________________ Governor ========================= STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________ , 19___ at _________ o'clock __ M. ____________________________ Secretary of State By _________________________ Asst. Secretary of State

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HB No. 1138