There is a newer version of the South Dakota Codified Laws
2010 South Dakota Code
Title 9 - MUNICIPAL GOVERNMENT
Chapter 43 - Special Assessments And Financing Of Improvements
- Section 9-43-1 - Cost of improvement or part paid by municipality from municipal funds or general obligation bonds.
- Sections 9-43-2 to 9-43-4 - Repealed
- Section 9-43-5 - Municipal power to make and collect special assessments and penalties.
- Section 9-43-5.1 - Waiver or reduction of special assessments for persons over age sixty-five or persons with disabilities--Income restrictions.
- Section 9-43-6 - Determination of amount assessed against each lot.
- Section 9-43-7 - Total cost of improvement to be apportioned--Items included.
- Section 9-43-8 - Apportionment of assessments against fronting or abutting property.
- Section 9-43-9 - Apportionment of assessments against property within area benefited.
- Section 9-43-10 - Combining of frontage and area assessments.
- Section 9-43-11 - Preparation and filing of assessment roll--Contents.
- Section 9-43-12 - "Lot" defined.
- Section 9-43-13 - Number of installments and interest rate stated in assessment roll--Advance payments deemed in inverse order of installments.
- Section 9-43-14 - Notice of hearings on assessment roll--Publication and mailing to property owners.
- Section 9-43-15 - Meeting to consider assessment roll--Approval, amendment, or rejection.
- Section 9-43-16 - Rejection and preparation of new assessment roll.
- Section 9-43-17 - Notice of amendments to assessment roll.
- Section 9-43-18 - Approval of assessment roll and levy of assessment.
- Section 9-43-19 - Plan of payment stated in approving assessment roll.
- Section 9-43-20 - Reassessment authorized after original proceedings set aside.
- Section 9-43-21 - Notice and procedure for reassessment.
- Section 9-43-22 - Supplemental assessment when original assessment insufficient--Notice and procedure.
- Section 9-43-23 - Numbering of items of assessment.
- Section 9-43-24 - Special tax book maintained by auditor or clerk--Contents--Duplicate kept by treasurer--Destruction of records.
- Section 9-43-25 - Assessment roll and resolution delivered to treasurer--Publication of resolution and notice.
- Section 9-43-26 - Filing and endorsement of assessment roll and resolution by treasurer--Entries in special tax book.
- Section 9-43-27 - Mailing to property owners of notice of assessment--Contents.
- Section 9-43-28 - Lien of special assessments against real property in municipality.
- Section 9-43-28.1 - Special assessment as continuing lien.
- Section 9-43-29 - Alternate plans for payment of assessments--Governing body to designate plan and number of installments.
- Section 9-43-30 - Provisions governing payment under Plan One.
- Section 9-43-31 - Due date of installments under Plan One--Interest rate.
- Section 9-43-32 - Advance payment to municipal treasurer of assessments or installments under Plan One.
- Section 9-43-33 - Delivery to county auditor of Plan One assessment roll--Cancellation of installments paid.
- Section 9-43-34 - Payment of Plan One installments on or after due date.
- Sections 9-43-35, 9-43-36 - Inclusion of Plan One installments and interest in taxes collectible--Certification to county treasurer for collection. Interest included in Plan One installments--Delinquency date--Interest and penalties added
- Section 9-43-37 - State and subdivisions to pay installments, interest and penalty on Plan One assessments against property owned.
- Section 9-43-38 - Assessment proceeds paid to municipal treasurer.
- Section 9-43-39 - Sale of property for combined taxes and assessments--Redemption--Subsequent installments remain payable.
- Section 9-43-40 - County bid at tax sale--Payment required to discharge from assessments.
- Section 9-43-41 - Application of proceeds of sale of tax-deed land by county.
- Section 9-43-41.1 - Repealed.
- Section 9-43-42 - Provisions governing payment under Plan Two.
- Section 9-43-43 - Immediate payment of Plan Two assessment or installment--Payment in inverse order.
- Section 9-43-44 - Due date of installments under Plan Two--Interest chargeable.
- Section 9-43-45 - Delinquency date of installments under Plan Two--Payment of installments to municipal treasurer before maturity--Interest on installments.
- Section 9-43-46 - Advance payment to municipal treasurer of Plan Two assessments or installments--Inverse order of payment.
- Section 9-43-47 - Interest included in Plan Two installments--Additional interest and penalty on delinquent installments.
- Section 9-43-48 - Governmental subdivision to pay installments, interest and penalty on property owned.
- Section 9-43-49 - Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer.
- Section 9-43-49.1 - Collection of delinquent assessments with tax on property.
- Section 9-43-50 - Payment of Plan Two assessments after certification to county auditor--Notice to municipal officers of payment.
- Section 9-43-51 - Sale of property for combined taxes and Plan Two assessments--Redemption--Subsequent installments remain payable.
- Section 9-43-52 - County bid at tax sale to include delinquent installments--Payment of installments required to discharge land from assessment.
- Section 9-43-53 - Application of proceeds of sale by county of tax-deed land under plan two installment plan.
- Section 9-43-53.1 - Repealed.
- Section 9-43-54 - Compromise of unpaid special assessments.
- Section 9-43-55 - Preparation of special assessment certificates--Form and contents.
- Section 9-43-56 - Delivery of special assessment certificates to contractor in payment.
- Section 9-43-57 - Notice to treasurer of name and address of holder of special assessment certificates.
- Section 9-43-58 - Notice to certificate holder of payment of assessment or installment.
- Section 9-43-59 - Payment to certificate holder of assessment or installment--Endorsement and filing of certificate or coupon.
- Section 9-43-60 - Limitation of proceedings on special assessment certificates--Lien barred--Cancellation of certificate and lien.
- Section 9-43-61 - Property owners to receive benefit of federal loans for local improvements--Period of payment and interest rate.
- Section 9-43-62 - Improvement bonds in lieu of assessment certificates--Issuance--Sale--Maturity--Single issue for several improvements.
- Sections 9-43-63, 9-43-64 - Special assessment funds to pay cost of improvements--Payments into fund--Transfer of unexpended balance. Special assessment bonds or certificates in anticipation of collection--Transfer to general obligation bond debt service fund--Sale or delivery to contractor of bonds or certificates
- Section 9-43-65 - Assessment collections applied to payment of assessment bonds or certificates.
- Section 9-43-66 - Debt service fund receipts applied to payment of general obligation bonds--Tax levy for general obligation bonds--Assessment bonds or certificates retained in debt service fund until general obligation bonds retired.
- Section 9-43-67 - Assessment bonds and certificates held by debt service fund deducted in determining net indebtedness.
- Section 9-43-68 - Special assessment accounts for financing of improvements by assessment--Appropriation of municipal funds to special assessment account--General obligation bonds to create special assessment account.
- Section 9-43-69 - Use of moneys in expendable trust revolving fund.
- Section 9-43-70 - Transfer of special assessment bonds or certificates to special assessment accounts--Assessment collections used for debt retirement.
- Section 9-43-71 - Transfer of excess assets from special assessment accounts to general obligation bond sinking fund--Deduction of assessment bonds and certificates in determining net indebtedness.
- Section 9-43-72 - Special assessment moneys held until general obligation bonds retired.
- Section 9-43-73 - Injunction of local improvement--Limitation of actions attacking assessments--Notice to property owners of assessment roll.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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