Section 9-43-11 - Preparation and filing of assessment roll--Contents. - South Dakota Statutes

9-43-11. Preparation and filing of assessment roll--Contents. At any time after the execution of any contract for any local improvement for which special assessments are to be levied, the governing body may cause to be made and filed in the office of the auditor or clerk an assessment roll showing:
(1) The name of the owner of each lot to be assessed as shown by the assessment roll of the director of equalization;
(2) A description by lot, block, and addition, or by metes and bounds of each parcel of land to be assessed. The division by deeds of platted lots shall be recognized. The legal description of lands included in said assessment roll shall be taken as of the date of the adoption of the resolution of necessity;
(3) The amount assessed against each lot.

Source: SDC 1939, § 45.2101; SL 1949, ch 189, § 1; SL 1963, ch 283, § 4.