The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter. Source: SL 1987, ch 86 , § 2.
Adoption of chapter by governing board of municipality
SDCL § 10-6B-2 — under PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED.
SDCL § 10-6B-2