Section 9-43-73 - Injunction of local improvement--Limitation of actions attacking assessments--Notice to property owners of assessment roll. - South Dakota Statutes

9-43-73. Injunction of local improvement--Limitation of actions attacking assessments--Notice to property owners of assessment roll. No injunction restraining the making of any local improvement under the provisions of this chapter may be issued after the letting of the contract therefor. No action or proceedings shall be commenced or maintained in any court attacking the validity of the proceedings for special assessments up to and including the approval of the assessment roll or questioning the amount of such assessment unless such action is commenced within twenty days after the publication of the resolution approving the assessment roll and notice that assessments are due and payable as provided in § 9-43-25. Provided that not later than ten days after the filing of the assessment roll in the city treasurer's office, the city treasurer shall mail, to the owner of each lot assessed as shown on the assessment roll, a notice stating that the assessment roll is approved and assessments may be prepaid, without interest as provided in § 9-43-27, at the city treasurer's office on or before thirty days after the date the roll was delivered to the city treasurer. The notice shall include the description of the property as shown on the assessment roll, the total number of installments and the total amount of the assessment. Immediately upon the mailing, the treasurer shall prepare a certificate certifying the mailing by him. The certificate shall be attached to the copy filed in the office of the treasurer.

Source: SL 1903, ch 213, § 25; SL 1913, ch 20, § 4; RC 1919, § 6412; SDC 1939, § 45.2118; SL 1957, ch 250; SL 1983, ch 67.