Section 9-48-23 - Designation of lots against which maintenance assessment levied--Certification tocounty auditor--Maximum maintenance assessment. - South Dakota Statutes

9-48-23. Designation of lots against which maintenance assessment levied--Certification to county auditor--Maximum maintenance assessment. The governing body prior to the assessment of real property pursuant to § 9-48-22 may, by resolution, designate the lots against which said assessment is to be levied, the amount of the assessment against each lot for such purposes and direct the director of equalization to add such assessment to the general assessment against said property and to certify said assessment together with the regular assessment to the county auditor to be collected as municipal taxes for general purposes, which assessment shall be subject to review and equalization the same as assessments or taxes for general purposes. Such assessment shall in no year exceed the sum of four cents per front foot against any lot or parcel of abutting property.

Source: SL 1917, ch 307, § 2; RC 1919, § 6387; SDC 1939, § 45.1817; SL 1955, ch 210.