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State of South Dakota  
SEVENTY-FOURTH SESSION
LEGISLATIVE ASSEMBLY,  1999  

744C0447  
HOUSE BILL   NO.     1138  

        Introduced by: 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:
     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 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 overstrikes.