Section 9-48-47 - Determination of benefits assessable against property not on director's books. - South Dakota Statutes

9-48-47. Determination of benefits assessable against property not on director's books. When the benefits accruing from any improvement are to be determined by the governing body, the benefits to and assessments on property not listed on the director of equalization's books for taxes for general municipal purposes shall be fixed at a hearing held by said governing body upon the same notice and in the same manner as provided in § 9-48-46 for the equalization of the valuation of such property.

Source: SDC 1939, § 45.1807 as added by SL 1949, ch 187, § 4.