STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Chapter 43 - Special Assessments And Financing Of Improvements

• Section 9-43-1 - Cost of improvement or part paid by municipality from municipal funds orgeneral 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• Sections 9-43-2 to 9-43-4 - Repealed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 orpersons 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--Advancepayments deemed in inverse order of installments.
• Section 9-43-14 - Notice of hearings on assessment roll--Publication and mailing to propertyowners.
• 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 andprocedure.
• Section 9-43-23 - Numbering of items of assessment.
• Section 9-43-24 - Special tax book maintained by auditor or clerk--Contents--Duplicate kept bytreasurer--Destruction of records.
• Section 9-43-25 - Assessment roll and resolution delivered to treasurer--Publication of resolutionand notice.
• Section 9-43-26 - Filing and endorsement of assessment roll and resolution by treasurer--Entries inspecial 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 planand 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 underPlan One.
• Section 9-43-33 - Delivery to county auditor of Plan One assessment roll--Cancellation ofinstallments 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--Delinque
• Section 9-43-37 - State and subdivisions to pay installments, interest and penalty on Plan Oneassessments 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--Subsequentinstallments 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 inverseorder.
• 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 tomunicipal treasurer before maturity--Interest on installments.
• Section 9-43-46 - Advance payment to municipal treasurer of Plan Two assessments orinstallments--Inverse order of payment.
• Section 9-43-47 - Interest included in Plan Two installments--Additional interest and penalty ondelinquent installments.
• Section 9-43-48 - Governmental subdivision to pay installments, interest and penalty on propertyowned.
• 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 tomunicipal 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 ofinstallments required to discharge land from assessment.
• Section 9-43-53 - Application of proceeds of sale by county of tax-deed land under plan twoinstallment 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 assessmentcertificates.
• 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 andfiling 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 collec
• 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--Taxlevy for general obligation bonds--Assessment bonds or certificates retained indebt service fund until g
• Section 9-43-67 - Assessment bonds and certificates held by debt service fund deducted indetermining net indebtedness.
• Section 9-43-68 - Special assessment accounts for financing of improvements by assessment--Appropriation of municipal funds to special assessment account--Generalobligation bonds to create special ass
• 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 assessmentaccounts--Assessment collections used for debt retirement.
• Section 9-43-71 - Transfer of excess assets from special assessment accounts to general obligationbond sinking fund--Deduction of assessment bonds and certificates indetermining 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.