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SOUTH DAKOTA STATUTES AND CODES

Section 46A-7A-131 - Cancellation of assessment.

46A-7A-131. Cancellation of assessment. When the district has levied an assessment and the board determines that the assessment, together with interest thereon, will provide an amount greater than is required to meet all obligations incurred for the purposes for which the assessment was levied, the board, provided that no bonds are outstanding, by resolution may declare its intention to cancel all or any portion of the assessment balance. For purposes of this section, the term "assessment balance" means the assessment and the interest thereon. The board, subject to limitations provided in this chapter, may cancel such assessment balance, including the interest thereon, a part of the assessment and the interest thereon, all of the interest on the assessment or a part of the interest on the assessment.

Source: SL 1985, ch 360, § 131.

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