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S.D. Codified Laws § 10-18-6

Concurrence of municipal governing body required for abatement of tax within municipal corporation

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

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.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.