2011 South Dakota Code
Title 9 MUNICIPAL GOVERNMENT
Chapter 51. Municipal Parking Facilities
§9-51-11.1 Annual special assessment for maintenance costs--Apportionment--Levy.
9-51-11.1. Annual special assessment for maintenance costs--Apportionment--Levy. The governing body, prior to the assessment of real property within the municipality for the next fiscal year, may levy an annual special assessment for the purpose of operating, maintaining, or repairing the public parking facilities managed by the board appointed under § 9-51-1.1. The assessment shall be apportioned against the real property within the boundaries of the area designated in the ordinance appointing the board, according to the benefits to accrue to that property. The assessment shall be levied in the following manner:
The governing body, prior to the assessment of real property, may, by resolution, designate the amount of the assessment against each lot within the area for such purposes and direct the director of equalization to add the assessment to the general assessment against the property, and to certify the assessment together with the regular assessment to the county auditor to be collected as municipal taxes for general purposes. The assessment shall be subject to review and equalization in the same manner as assessments or taxes for general purposes.
Source: SL 1980, ch 71.
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