There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 9 MUNICIPAL GOVERNMENT
Chapter 22. Custody And Accounting For Municipal Funds
§9-22-17 Receipt and application of special assessment money--Cancellation of certificates.
SD Codified L § 9-22-17 (through 2011) What's This?
9-22-17. Receipt and application of special assessment money--Cancellation of certificates. All money received on any special assessment shall be held by the finance officer in its respective fund to be applied only to the payment of the improvements for which the assessment was made. All special assessment certificates received by the finance officer shall immediately be canceled and preserved as vouchers in his office.
Source: SL 1890, ch 37, art VIII, § 9; RPolC 1903, § 1255; SL 1913, ch 119, § 76; RC 1919, § 6296; SDC 1939, § 45.1128; SL 1988, ch 81, § 7.
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