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

SDCL § 10-18-6 — under PROPERTY TAX ABATEMENT AND REFUNDS.

SDCL § 10-18-6

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.