State of South Dakota
Representatives Diedrich (Larry), Brooks, Brown (Richard), Cerny, Chicoine,
Crisp, Duniphan, Fischer-Clemens, Garnos, Klaudt, Kooistra, Lucas, McIntyre,
McNenny, Michels, Monroe, Peterson, Richter, Sebert, Slaughter, Smidt,
Solum, Wetz, and Wilson and Senators Rounds, Albers, Brown (Arnold),
Everist, Flowers, Hutmacher, Moore, Munson (David), and Olson
FOR AN ACT ENTITLED, An Act to
account for how taxes are paid by certain manufactured
homes for certain school purposes and to establish how the Department of Revenue shall
adjust the computation for local effort.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
That chapter 13-13 be amended by adding thereto a NEW SECTION to read as
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 the purpose of the school general fund
and special education fund. However, such manufactured homes shall continue to be subject to
each tax levy.
750 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.016 per page.
Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by