South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18-6 — Concurrence of municipal governing body required for abatement of tax within municipal corporation

No tax on property within a municipal corporation shall be abated without the approval of the governing body of said municipal corporation, duly filed with said application.

Last amended: Source: SL 1919, ch 101 ; SDC 1939, § 57.0803.

Source: official text