{"data":{"id":"us-sd/sdcl-10-13-46","jurisdiction":"us-sd","citation":"SDCL § 10-13-46","heading":"Municipality property tax rebate.","body":"The governing body of a municipality may, by ordinance, establish a program to provide a property tax rebate to an owner of an owner-occupied single-family dwelling situated within the municipality. Only taxes levied by the municipality may be rebated under the program.\nIf a municipality establishes a program to provide a property tax rebate pursuant to this section, the municipality must issue a rebate to any applicant who meets the criteria provided in the ordinance.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-46","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4e427a9ba116e72b6f633056560011923778730b785de80e750a44fc9449af22","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-45","next":"us-sd/sdcl-10-13-47"},"notice":"GroundRules: Original legal text. Not legal advice."}