South Dakota 55 — Business Improvement Districts
- 9-55-1 — Definition of terms.
- 9-55-2 — Imposition of special assessment or general business license and occupation tax.
- 9-55-3 — Uses to which generated funds may be put.
- 9-55-4 — Creation of business improvement district--Established business area.
- 9-55-5 — Appointment of business improvement board--Designation of boundaries of district--Duties of board--Proposal of more than one district as part of same developmentplan.
- 9-55-6 — Composition of board--Vacancies--Terms--Officers.
- 9-55-7 — Creation of districts by resolution of intent--Contents--Basis of occupation tax orspecial assessment.
- 9-55-8 — Notice of hearing.
- 9-55-9 — Petition for hearing.
- 9-55-10 — Duties of governing body at hearing--Termination of hearing--Issuance of bonds forconvention center from proceeds of general occupational tax.
- 9-55-11 — Procedure for change of boundaries.
- 9-55-12 — Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.
- 9-55-13 — Special assessment against real property located in district--Procedure.
- 9-55-14 — Levy of general business occupation tax in addition to or in place of specialassessments.
- 9-55-15 — Procedure for implementation of tax.
- 9-55-16 — Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.
- 9-55-17 — Limitations on amount of assessments or taxes.
- 9-55-18 — Purpose of taxation or assessment by municipality--Limitations on taxation andassessment--Method of taxation or assessment.
- 9-55-18.1 — Issuance and sale of bonds--Permissible uses of proceeds--Business improvementdistrict to remain in effect.
- 9-55-19 — Procedure for abolishment of district.
- 9-55-20 — Disposition of proceeds of tax or assessment upon abolishment.
- 9-55-21 — Use of donated funds or grants.
- 9-55-22 — Dissolution of district imposing occupational tax on rooms rented.