{"parents":[{"StatuteId":2037405,"Type":"Title","Statute":"10"},{"StatuteId":2037986,"Type":"Chapter","Statute":"13"},{"StatuteId":2080379,"Type":"Section","Statute":"46"}],"Previous":"10-13-45","Next":"10-13-47","StatuteId":2080379,"Statute":"10-13-46","Type":"Section","CatchLine":"Municipality property tax rebate.","FilePath":null,"FileName":null,"Htmlpath":null,"Htmlfilename":null,"Title":10,"TitleLetter":null,"Chapter":13,"ChapterLetter":null,"Section":46,"SubSec":null,"SubSection":null,"Word":null,"Html":"

10-13-46. Municipality property tax rebate.

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.

If 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.

Source: SL 2026, ch 47, ยงย 1.

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