South Dakota 43 — Special Assessments And Financing Of Improvements
- 9-43-1 — Cost of improvement or part paid by municipality from municipal funds orgeneral obligation bonds.
- 9-43-2 — to 9-43-4. Repealed.
- 9-43-5 — Municipal power to make and collect special assessments and penalties.
- 9-43-5.1 — Waiver or reduction of special assessments in case of aged or disabledhouseholder under certain income level.
- 9-43-6 — Determination of amount assessed against each lot.
- 9-43-7 — Total cost of improvement to be apportioned--Items included.
- 9-43-8 — Apportionment of assessments against fronting or abutting property.
- 9-43-9 — Apportionment of assessments against property within area benefited.
- 9-43-10 — Combining of frontage and area assessments.
- 9-43-11 — Preparation and filing of assessment roll--Contents.
- 9-43-12 — "Lot" defined.
- 9-43-13 — Number of installments and interest rate stated in assessment roll--Advancepayments deemed in inverse order of installments.
- 9-43-14 — Notice of hearings on assessment roll--Publication and mailing to propertyowners.
- 9-43-15 — Meeting to consider assessment roll--Approval, amendment, or rejection.
- 9-43-16 — Rejection and preparation of new assessment roll.
- 9-43-17 — Notice of amendments to assessment roll.
- 9-43-18 — Approval of assessment roll and levy of assessment.
- 9-43-19 — Plan of payment stated in approving assessment roll.
- 9-43-20 — Reassessment authorized after original proceedings set aside.
- 9-43-21 — Notice and procedure for reassessment.
- 9-43-22 — Supplemental assessment when original assessment insufficient--Notice andprocedure.
- 9-43-23 — Numbering of items of assessment.
- 9-43-24 — Special tax book maintained by auditor or clerk--Contents--Duplicate kept bytreasurer--Destruction of records.
- 9-43-25 — Assessment roll and resolution delivered to treasurer--Publication of resolutionand notice.
- 9-43-26 — Filing and endorsement of assessment roll and resolution by treasurer--Entries inspecial tax book.
- 9-43-27 — Mailing to property owners of notice of assessment--Contents.
- 9-43-28 — Lien of special assessments against real property in municipality.
- 9-43-28.1 — Special assessment as continuing lien.
- 9-43-29 — Alternate plans for payment of assessments--Governing body to designate planand number of installments.
- 9-43-30 — Provisions governing payment under Plan One.
- 9-43-31 — Due date of installments under Plan One--Interest rate.
- 9-43-32 — Advance payment to municipal treasurer of assessments or installments underPlan One.
- 9-43-33 — Delivery to county auditor of Plan One assessment roll--Cancellation ofinstallments paid.
- 9-43-34 — Payment of Plan One installments on or after due date.
- 9-43-35 — Inclusion of Plan One installments and interest in taxes collectible--Certificationto county treasurer for collection.
- 9-43-36 — Interest included in Plan One installments--Delinquency date--Interest andpenalties added.
- 9-43-37 — State and subdivisions to pay installments, interest and penalty on Plan Oneassessments against property owned.
- 9-43-38 — Assessment proceeds paid to municipal treasurer.
- 9-43-39 — Sale of property for combined taxes and assessments--Redemption--Subsequentinstallments remain payable.
- 9-43-40 — County bid at tax sale--Payment required to discharge from assessments.
- 9-43-41 — Application of proceeds of sale of tax-deed land by county.
- 9-43-41.1 — Repealed.
- 9-43-42 — Provisions governing payment under Plan Two.
- 9-43-43 — Immediate payment of Plan Two assessment or installment--Payment in inverseorder.
- 9-43-44 — Due date of installments under Plan Two--Interest chargeable.
- 9-43-45 — Delinquency date of installments under Plan Two--Payment of installments tomunicipal treasurer before maturity--Interest on installments.
- 9-43-46 — Advance payment to municipal treasurer of Plan Two assessments orinstallments--Inverse order of payment.
- 9-43-47 — Interest included in Plan Two installments--Additional interest and penalty ondelinquent installments.
- 9-43-48 — Governmental subdivision to pay installments, interest and penalty on propertyowned.
- 9-43-49 — Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer.
- 9-43-49.1 — Collection of delinquent assessments with tax on property.
- 9-43-50 — Payment of Plan Two assessments after certification to county auditor--Notice tomunicipal officers of payment.
- 9-43-51 — Sale of property for combined taxes and Plan Two assessments--Redemption--Subsequent installments remain payable.
- 9-43-52 — County bid at tax sale to include delinquent installments--Payment ofinstallments required to discharge land from assessment.
- 9-43-53 — Application of proceeds of sale by county of tax-deed land under plan twoinstallment plan.
- 9-43-53.1 — Repealed.
- 9-43-54 — Compromise of unpaid special assessments.
- 9-43-55 — Preparation of special assessment certificates--Form and contents.
- 9-43-56 — Delivery of special assessment certificates to contractor in payment.
- 9-43-57 — Notice to treasurer of name and address of holder of special assessmentcertificates.
- 9-43-58 — Notice to certificate holder of payment of assessment or installment.
- 9-43-59 — Payment to certificate holder of assessment or installment--Endorsement andfiling of certificate or coupon.
- 9-43-60 — Limitation of proceedings on special assessment certificates--Lien barred--Cancellation of certificate and lien.
- 9-43-61 — Property owners to receive benefit of federal loans for local improvements--Period of payment and interest rate.
- 9-43-62 — Improvement bonds in lieu of assessment certificates--Issuance--Sale--Maturity--Single issue for several improvements.
- 9-43-63 — Special assessment funds to pay cost of improvements--Payments into fund--Transfer of unexpended balance.
- 9-43-64 — Special assessment bonds or certificates in anticipation of collection--Transferto general obligation bond debt service fund--Sale or delivery to contractor ofbonds or certificates.
- 9-43-65 — Assessment collections applied to payment of assessment bonds or certificates.
- 9-43-66 — Debt service fund receipts applied to payment of general obligation bonds--Taxlevy for general obligation bonds--Assessment bonds or certificates retained indebt service fund until general obligation bonds retired.
- 9-43-67 — Assessment bonds and certificates held by debt service fund deducted indetermining net indebtedness.
- 9-43-68 — Special assessment accounts for financing of improvements by assessment--Appropriation of municipal funds to special assessment account--Generalobligation bonds to create special assessment account.
- 9-43-69 — Use of moneys in expendable trust revolving fund.
- 9-43-70 — Transfer of special assessment bonds or certificates to special assessmentaccounts--Assessment collections used for debt retirement.
- 9-43-71 — Transfer of excess assets from special assessment accounts to general obligationbond sinking fund--Deduction of assessment bonds and certificates indetermining net indebtedness.
- 9-43-72 — Special assessment moneys held until general obligation bonds retired.
- 9-43-73 — Injunction of local improvement--Limitation of actions attacking assessments--Notice to property owners of assessment roll.
- 9-43-74 — Proceedings to contest assessments--Orders and disposition by court--Costs.