STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

May 20, 1971

Kermit Sande, State's Attorney
Beadle County
Huron, South Dakota 57350

OFFICIAL OPINION NO. 71-19

Pecuniary penalty for delay in payment of tax on mobile homes

Dear Mr. Sande:

You have asked my official opinion as to the amount of penalty which is provided in SDCL 10-19-12 for failure to pay the tax on mobile homes within the time prescribed by statute.

SDCL 10-9-12 provides:

... Any tax not paid within the time prescribed in 10-9-10 shall be subject to a penalty of 8% which shall attach and be a charge upon such tax.

SDCL 10-9-10 requires that the tax levied shall be paid to the county treasurer within 30 days after listing, which is required to be done on or before February 1st, (10-9-13). You have stated that you feel the attaching of a penalty of 8% at the moment of delinquency would not be a reasonable interpretation and call attention to the provisions of SDCL 10-21-24.

That section provides specifically that penalty and interest at two thirds of 1% per month shall be added to delinquent personal property taxes until paid. This, of course, is the equivalent of 8% per year. On the other hand, the statute on mobile homes does not provide for a monthly breakdown by percent, but rather specifies that this penalty of 8% attaches at the time the mobile home tax is not paid and thereafter, in my opinion, becomes an immediate charge upon the tax. In the absence of a clear statement on this by the Legislature, we can interpret it in no other way.

Respectfully submitted,

Gordon Mydland
Attorney General