The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter. Source: SL 1987, ch 86 , § 13.
Reduction of taxes by county treasurer
SDCL § 10-6B-13 — under PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED.
SDCL § 10-6B-13