There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 06B. Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
§10-6B-2 Adoption of chapter by governing board of municipality.
SD Codified L § 10-6B-2 (through 2011) What's This?
10-6B-2. Adoption of chapter by governing board of municipality. 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.
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