Section 5-14-20 - Sources for payment of special assessments, interest and penalties. - South Dakota Statutes

5-14-20. Sources for payment of special assessments, interest and penalties. A special assessment or interest and penalties which affects and is assessed against property of the Department of Game, Fish and Parks or the Department of Transportation shall be paid from money available to the respective department which has property affected. In all other cases special assessments or interest and penalties thereon shall be paid by the Bureau of Administration from money appropriated for the purpose with the exception of those projects which incur a special assessment equal to or greater than twenty thousand dollars. Those projects shall be approved by the Bureau of Administration and then shall be presented in the regular annual budget process by the respective department, agency, board, or commission which has property affected. In each fiscal year, the sum of eighty thousand dollars, or so much thereof as may be necessary, is annually appropriated from the general fund to meet those assessments, interest, and penalties which are less than twenty thousand dollars.

Source: SL 1970, ch 34, § 1; SL 1976, ch 59; SL 1981, ch 36, § 3; SL 1981, ch 38; SL 1985, ch 33, § 21; SL 1994, ch 53; SL 1995, ch 30.