11-7A-8. Rebate of municipal property taxes to further housing goals.Any municipality may rebate the municipal property taxes paid on housing that furthers the municipality's housing goals. Any such municipality shall, by ordinance, develop a program that provides for the type of housing that qualifies for the rebate, the length of time the rebate may apply, and the criteria the housing shall meet in order to qualify for the rebate. Source: SL 2016, ch 73, §1.
South Dakota Legal Code