South Dakota Codified Laws
Chapter 18 - Property Tax Abatement And Refunds
Section 10-18-6 - Concurrence of municipal governing body required for abatement of tax within municipal corporation.

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.

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

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 18 - Property Tax Abatement And Refunds

Section 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.

Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.

Section 10-18-2 - Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts.

Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.

Section 10-18-4 - Contents and verification of application for abatement or refund.

Section 10-18-5 - Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.