{"data":{"id":"us-sd/sdcl-10-6b-2","jurisdiction":"us-sd","citation":"SDCL § 10-6B-2","heading":"Adoption of chapter by governing board of municipality.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-6B. PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED"],"source_url":"https://sdlegislature.gov/Statutes/10-6B-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8038e018204b3d8ba8cd57248d490be2323bb0dcae68c9fc1f0f7d6de13c798d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6b-1","next":"us-sd/sdcl-10-6b-3"},"notice":"GroundRules: Original legal text. Not legal advice."}