Section 9-51-47.1 - Annual special assessment of property within district--Apportionment--Levy. - South Dakota Statutes

9-51-47.1. Annual special assessment of property within district--Apportionment--Levy. The governing body, prior to the assessment of real property within the municipality for the next fiscal year, may levy an annual special assessment against the real property within a parking district for the purpose of operating, maintaining or repairing the public parking facilities within the district. The assessment shall be apportioned against the real property within the district according to the benefit formula originally used in establishing the district and shall be levied in the following manner:
The governing body, prior to the assessment of real property, may, by resolution, designate the amount of the assessment against each lot within the district for its purposes and direct the director of equalization to add the assessment to the general assessment against the property, and to certify the assessment together with the regular assessment to the county auditor to be collected as municipal taxes for general purposes. The assessment shall be subject to review and equalization in the same manner as assessments or taxes for general purposes.

Source: SL 1980, ch 69.