August 27, 1986

Mr. Robert A. Sambroak, Jr. 
Jackson County State's Attorney 
Box 400 
Kadoka, South Dakota 57543

Official Opinion No. 86-36

Reduction of property tax on dwelling owned by paraplegic

Dear Mr. Sambroak:

You have requested my official opinion on the following factual situation:

FACTS: 

A county resident, who is a paraplegic with a low income, has applied to the Jackson County Commissioners for a property tax abatement pursuant to SDCL 10-4-24.11.  The applicant meets the income guidelines set forth in SDCL 10-4-24-12 and SDCL 10-4-24.13. The applicant, however, lives in a mobile home.

Concerning this you have asked the following question:

QUESTION: 

Is a mobile home a 'dwelling' as defined in SDCL 10-4-24.9 for the purpose of allowing a paraplegic a tax reduction?

IN RE QUESTION:

While you have not given any information as to the particular type of a mobile home involved I am going to go on the assumption that it is of the nature defined in SDCL 34-34A-1(6) as 'a movable or portable unit, designed and constructed to be towed on its own classis (comprised of frame and wheels), and designed to be connected to utilities for year-round occupancy.  . . .'

Dwelling is not otherwise defined in our code, however, Black's Law  Dictionary defines 'dwelling house' as 'the house in which a man lives with his family; a residence; abode; habitation; the apartment or building, or group of buildings, occupied by a family as a place of residence.'

It is my opinion that so long as this 'mobile home' is used as a residence, abode, a habitation, etc., that it is sufficiently qualified under SDCL 10-4-24.9 to 10-4-24.13 to be considered for property exemption assuming the other criteria is met.

Respectfully submitted,

Mark V. Meierhenry
Attorney General