Manufactured Home

Chapter 32-03
  1. A mobile/manufactured HUD home is a movable or portable unit, designed and constructed to be towed on its own chassis (composed of frames and wheels) and designed to be connected to utilities for year-round occupancy. The term shall include:
    • Units containing parts that may be folded, collapsed, or telescoped when being towed and that may be expanded to provide additional cubic capacity; and
    • Units composed of two or more separately towable components designed to be joined into one integral unit capable of being separated again into the components for repeated towing;
    • A mobile/manufactured home on an MSO is built to HUD standards, whereas a modular home is built to UBC standards. Modular homes are not titled and/or registered.
      • A mobile/manufactured home built to HUD standards will have permanently attached to the exterior siding of each transportable section a HUD Construction Code Label, per HUD title regulations, effective June 15, 1979. The HUD Construction Code Label is a metal certification label that is red in color, and contains the following information: AS EVIDENCED BY THIS LABEL NO. 000-000000 THE MANUFACTURER CERTIFIES TO THE BEST OF THE MANUFACTURER’S KNOWLEDGE AND BELIEF THAT THIS MOBILE/MANUFACTURED HOME HAS BEEN INSPECTED IN ACCORDANCE WITH THE REQUIREMENTS OF THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AND IS CONSTRUCTED IN CONFORMANCE WITH THE FEDERAL MOBILE/MANUFACTURED HOME CONSTRUCTION AND SAFETY STANDARDS IN EFFECT ON THE DATE OF MANUFACTURE. SEE DATA PLATE.
      • The data plate verifies the following: manufacturer’s name, trade/model name, year of manufacturer, serial number, HUD Construction Code Label(s) and HUD construction zones. Per 1976 HUD Regulation, this form is to be affixed inside the home on or near the main electrical breaker box and is printed on paper or foil stock 8-1/2” x 11” to 8-1/2”x 14” in size. Note: some states use form for modulars.
      • If a label is missing or if modifications have been made without proper permit/inspections, the structure cannot be offered for sale or occupied.
  2. The term mobile/manufactured home shall include units designed to be used for residential, commercial, educational, or industrial purposes.
    • This excludes recreational vehicles which are defined as vehicular portable structures built on a chassis designed to be used as a temporary dwelling for travel, recreational and vacation uses.
    • Also excluded is a sectional home that is defined as any home prebuilt in whole or in part for the purpose of permanent placement on a foundation. A sectional home is not subject to vehicle licensing.
  3. Upon application for the initial licensing of a mobile/manufactured home in South Dakota, the county treasurer shall collect the 4% initial registration fee based on the purchase price. No trade-in allowance is granted.
    • Exemptions:
      • Governmental or public entities set forth in 32-5-42 and 32-5-42.1 (see exemptions under 01, in the "Exemptions from 3% Excise Tax"). Exemption code 01 should be used on the application for title (MV-608).
      • When a mobile/manufactured home that has previously been exempted from the 4% initial registration fee (the initial registration fee has not been previously paid in South Dakota) is sold to a nonexempt agency, the 4% initial registration fee shall be assessed on the purchase price of the mobile/manufactured home.
  4. A mobile/manufactured home owned by a nonresident coming into this state from another state, a mobile/manufactured home purchased and owned by a member of the armed forces while on duty in the United States and a mobile/manufactured home purchased in another state by a resident other than a licensed dealer are exempt from the 4% initial registration fee to the extent of a similar and equal amount of registration tax, sales, use or state excise tax has been paid in another state by the current applicant.
    • The county treasurer shall require an affidavit of a licensed dealer, bill of sale, receipt or other tangible evidence that a similar and equal amount of tax has been paid by the current applicant.
    • If sufficient proof is not furnished, the county treasurer shall collect an additional or full amount to equal the South Dakota rate of tax.
  5. Native Americans living in mobile/manufactured homes located within a Native American reservation are assessed 11.25% of the 4%of the purchase price of the mobile/manufactured home. (Example: A HUD home that will be located on a reservation that sells for $100,000, is subject to $450 initial registration fee - $100,000 x 4% x 11.25%.)
  6. If the mobile/manufactured home is new, a manufacturer's statement of origin, properly transferred to the applicant, must be attached. If the mobile/manufactured home is used, a certificate of title properly transferred must be attached.
  7. If the mobile/manufactured home is sold by a dealer, the licensed dealer shall deliver to the county treasurer the manufacturer's statement of origin or the title for such home together with the required fees and forms within 30 days of the sale. Any dealer who does not comply with this section is subject to a late penalty fee of $1 for each week or fraction thereof beyond the 30-day limitation for 25 weeks and a late fee of $50 for 26 weeks or more. Any person applying for title a year or more beyond the 30-day limitation is guilty of a Class 2 misdemeanor.
    • Any mobile/manufactured home purchased or transported by or for a dealer must have:
      • On any used home, an affidavit issued by the county treasurer at the county in which the home is registered, stating that the current year’s taxes have been paid.
      • A self-issue permit displayed when moving a used or new mobile/manufactured home.
      • When the dealer sells a new, used or an out-of-state titled home and is transporting it to the purchaser, the dealer must file a property tax assessment (PT6) form with the Director of Equalization in the county of destination.
  8. Any transfer or reassignment of a title must be accompanied by an affidavit issued by the county treasurer stating current year’s taxes have been paid.
    • If an owner of a used mobile/manufactured home, regulated lender, transporter or a licensed dealer fails to obtain a tax affidavit, from the county treasurer from the county in which the used home is requested, stating current year’s taxes are paid as described in SDCL 10-21-36 and 10- 21-39, inclusive, or SDCL 10-9-3, the department shall assess a monetary penalty of $250 for the first violation within a one-year period; $500 for the second violation within a one-year period; and $1,000 for each subsequent violation within a one-year period.
    • The county treasurer shall notify the department, in writing, of any violation for failure to obtain a tax affidavit prior to moving a home.
    • In addition to a monetary penalty, a transporter or dealer who was responsible for moving a mobile/manufactured home is liable for any property taxes due the county if a tax affidavit was not obtained prior to moving the home.
  9. For mobile/manufactured homes not sold by a licensed dealer, the purchaser shall title the mobile/manufactured home within 30 days. Any person who does not comply with this section is subject to a late penalty fee of $1 for each week or fraction thereof beyond the 30-day limitation for 25 weeks and a late fee of $50 for 26 weeks or more. Any person applying for title a year or more beyond the 30-day limitation is guilty of a Class 2 misdemeanor.
  10. No South Dakota certificate of title on a mobile/manufactured home can be transferred without the affidavit (MV-1030) from the county treasurer indicating that the current year's taxes have been paid on the mobile/manufactured home.
  11. Application for a South Dakota motor vehicle title.
    • An application for title and registration (MV-608) must be completed and filed in the county of the applicant's residence.
    • The application must be signed by the record owner(s) or by an authorized agent for the record owner(s). If the application is signed by an authorized agent, a power of attorney document must be attached to verify the appointment.
    • The South Dakota driver's license or Social Security number of each purchaser must be given.
    • Applicant must supply a bill of sale.
    • A title fee is required.
  12. Transportation of mobile/manufactured home.
    • If an owner of a used mobile/manufactured home, regulated lender, transporter or a licensed dealer fails to obtain a tax affidavit, from the county treasurer from the county in which the used home is located, stating current year’s taxes are paid as described in SDCL 10-21-36 and 10-21-39, inclusive, or SDCL 10-9-3, the department shall assess a monetary penalty of $250 for the first violation within a one-year period; $500 for the second violation within a one-year period; and $1,000 for each subsequent violation within a one-year period.
    • The county treasurer shall notify the department, in writing, of any violation for failure to obtain a tax affidavit prior to moving a home.
    • In addition to a monetary penalty, a transporter or dealer who was responsible for moving a mobile/manufactured home is liable for any property taxes due the county if a tax affidavit was not obtained prior to moving the home.
    • Transporter plates shall not be used to transport a mobile/manufactured home.
  13. Any person moving a mobile/manufactured home must have:
    • A $15 single trip permit issued by the county treasurer, unless the home is being moved by or for a licensed mobile/manufactured home dealer.
    • A self-issued permit displayed when moving a used or new mobile/manufactured home. There is no fee for the permit.
  14. Any mobile/manufactured home purchased or transported by or for a dealer must have:
    • On any used home, an affidavit issued by the county treasurer of the county in which the home is registered, stating that the current year’s taxes have been paid.
    • A self-issued permit displayed when moving a used or new mobile/manufactured home. There is no fee for the permit.
    • When a dealer sells a new, used, or an out-of-state titled mobile/manufactured home and is transporting it to the purchaser, the dealer must file a Property Tax Assessment (PT6) Form with the director of equalization in the county of destination.
  15. Any mobile/manufactured home moved by a transporter must have:
    • On any used home, an affidavit issued by the county treasurer of the county in which the home is registered stating the current year’s taxes are paid.
    • A $15 single-trip permit issued by the county treasurer of the county in which the home is registered, stating the current year’s taxes are paid.
  16. In the event the owner requests the conversion of the manufactured home title record to indicate the manufactured home is listed as real estate, the following is required:
    • The title must be properly assigned to the person requesting the conversion. The Division of Motor Vehicles' records will reflect the new owner on the computer file system. No liens will be noted on the system. Current manufactured home taxes will have to be paid. No title will be issued to the new owner.
    • The Division of Motor Vehicles requires an affidavit of Declaration for a Manufactured Home Placed on Real Estate. This will require that the title be transferred as real estate.
    • The Division of Motor Vehicles will indicate on the file that there is to be no transfer of ownership without the owner going through the conversion (back to a title) process.
    • The Division of Motor Vehicles will assure that all of the necessary information has been received and the file will be flagged so no transfer can take place. Notice will be sent by the division to the Division of Property Tax in the Department of Revenue and Regulation, who will notify the Director of Equalization in the county in which the mobile/manufactured home is located, indicating that the mobile/manufactured home is being converted to real estate.
  17. Conversion of manufactured home that was converted to real estate back to manufactured home (title) status.
    • Documentation that must accompany a request for conversion of a manufactured home real estate record to a certificate of title:
      • Current tax affidavit from the county treasurer in which the home is located.
      • Affidavit of declaration for a manufactured home removed from real estate (MV-003).
    • An independent report that contains the following:
      • Legal description of the real estate upon which the home is located.
      • Listing of liens or encumbrances against the home or the real estate upon which the home is located.
      • Current owner of the home.
      • Affidavit stating a lien search has been conducted of all records of the following offices where the home is located and describing any liens revealed by the search:
        • Register of Deeds.
        • Clerk of Courts.
        • County Treasurer.
        • Secretary of State.
    • If any liens, a lien release from each lienholder.
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