South Dakota Codified Laws 10-18-6. Concurrence of municipal governing body required for abatement of tax withinmunicipal corporation
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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.
Terms Used In South Dakota Codified Laws 10-18-6
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1919, ch 101; SDC 1939, § 57.0803.