reglab/housing_qa huggingface dataset:
SD Codified L § 9-43-76 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-76 - Municipal powers relating to special assessments and financing local improvements.

9-43-76. Municipal powers relating to special assessments and financing local improvements.Any municipality may make assessments for local improvements on property adjoining or benefiting from the improvements, collect the assessments in the manner provided by law, and fix, determine, and collect penalties for nonpayment of any special assessments. Any municipality may construct and finance combined improvements if the benefits of each improvement will accrue to the same lots and tracts of land within the municipality. Any municipality may accept and consider petitions by owners of property within the municipality for local improvements to be specially assessed against the properties benefiting from the improvement. Source: SL 2012, ch 57, §4.
SD Codified L § 9-43-77 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-77 - Sources of funds for payment of cost of improvement.

9-43-77. Sources of funds for payment of cost of improvement.The entire cost of a local improvement or any part of the improvement may be paid out of the funds of the municipality not otherwise appropriated, paid by funds received through any authorized financing mechanism, or the governing body may issue general obligation bonds in accordance with the provisions of chapter 6-8B. Source: SL 2012, ch 57, §5.
SD Codified L § 9-43-78 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-78 - Calculation of special assessments--Property outside municipal boundaries.

9-43-78. Calculation of special assessments--Property outside municipal boundaries.After investigation by the governing body to determine the amount of benefit from construction of the local improvement to the lots and tracts fronting or abutting the improvement, the amount to be assessed against each lot for any local improvement for which special assessments are to be levied may be determined by dividing the total cost of the improvement by the number of feet fronting or abutting the improvement, and the quotient may be assessed per front foot upon the property fronting or abutting the improvement. If any of the property assessed is outside of municipal boundaries, the amount levied and assessed may not be collected unless the property has been annexed into the municipality. Source: SL 2012, ch 57, §6.
SD Codified L § 9-43-79 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-79 - Assessment according to special benefit.

9-43-79. Assessment according to special benefit.In lieu of the method prescribed in §9-43-78, the governing body may provide by resolution that the costs of the local improvement shall be assessed against all lots and tracts according to the benefits determined by the governing body to accrue to each lot and tract from the construction of the improvement. In such event the governing body shall make an investigation and shall determine the amount in which each lot and tract will be specially benefitted by the construction of the improvement and shall assess against each lot and tract the amount, not exceeding the special benefit, as is necessary to pay its just portion of the total cost of the work to be assessed. Source: SL 2012, ch 57, §7.
SD Codified L § 9-43-80 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-80 - Total benefit of local improvement.

9-43-80. Total benefit of local improvement.The total benefit of the local improvement may not be deemed to be less than the total cost of the improvement, including the contract price and all the engineering, inspection, publication, fiscal, legal, and other expenses incidental to the improvement. Source: SL 2012, ch 57, §8.
SD Codified L § 9-43-81 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-81 - Plans and specifications.

9-43-81. Plans and specifications.If the governing body deems it necessary that a local improvement to be financed in total or in part by special assessment be constructed or maintained, it shall cause plans and specifications showing the location, arrangement, form, size, and materials to be used in the construction to be prepared by the city engineer or other competent person. The plans and specifications shall be filed in the office of the finance officer and available for examination by any interested party. Source: SL 2012, ch 57, §9.
SD Codified L § 9-43-82 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-82 - Proposed resolution of necessity--Public hearing.

9-43-82. Proposed resolution of necessity--Public hearing.If the governing body deems it necessary that a local improvement to be financed in total or in part by special assessment be constructed or maintained, and after plans and specifications have been filed with the finance officer, the governing body shall draft a proposed resolution of necessity for the improvement and shall schedule a public hearing on the resolution.The proposed resolution of necessity shall include the general nature of the proposed improvement, the material to be used or materials from which a choice may be made, an estimate of the total cost or cost per linear foot, a description of the classes of lots to be assessed and of the method of apportioning the benefits to the lots.If it is deemed expedient for the municipality to assume and pay any portion of the cost of the improvement, the proposed resolution may so provide, or the portion to be assumed may be provided by a subsequent resolution.The proposed resolution may provide that the municipality will pay any definite, specified portion or all of the cost of the improvements in street and alley intersections.The proposed resolution may provide that the municipality will pay any definite, specified portion or all of the cost of improvements fronting or abutting on the side of a corner lot, or it may provide that that portion of the cost may be spread as an area tax on the properties benefitting from the improvement.The proposed resolution of necessity shall state that details, plans, and specifications may be reviewed at the finance office during regular office hours.Multiple improvements may be embraced by one resolution of necessity if the general nature of each improvement is stated. Source: SL 2012, ch 57, §10.
SD Codified L § 9-43-83 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-83 - Notice of hearing--Publication.

9-43-83. Notice of hearing--Publication.The notice of hearing on the proposed resolution of necessity shall contain the time and place of the hearing and shall state that the governing body will consider any objections to the proposed resolution by owners of the property liable to be assessed. Notice of hearing on the proposed resolution of necessity shall be published once, not less than ten nor more than twenty days before the hearing on the resolution of necessity. Source: SL 2012, ch 57, §11.
SD Codified L § 9-43-84 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-84 - Personal notice of hearing by mail.

9-43-84. Personal notice of hearing by mail.In addition to the published notice, the governing body, not less than ten nor more than twenty days before the hearing on the adoption of the proposed resolution of necessity, shall cause personal notice to be mailed by first class or certified mail to each person owning property liable to be assessed for the improvement, as shown by records kept by the director of equalization. The mailed notice shall contain a copy of the notice of hearing and the proposed resolution of necessity. Source: SL 2012, ch 57, §12.
SD Codified L § 9-43-85 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-85 - Objections--Adoption--Amendment.

9-43-85. Objections--Adoption--Amendment.At the time and place of the hearing required by §9-43-82, the governing body shall consider any objections to the proposed resolution and may adopt the resolution, with or without amendment. No amendment may be made affecting property of any class not included in the original proposed resolution unless the owner of that property has been given the notice and opportunity to be heard as provided by §§9-43-82 to 9-43-84, inclusive. Source: SL 2012, ch 57, §13.
SD Codified L § 9-43-86 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-86 - Time for construction, contract, levy and collection of assessments--Protest petition.

9-43-86. Time for construction, contract, levy and collection of assessments--Protest petition.Twenty days after publication of the adopted resolution of necessity, unless the referendum is invoked or unless a written protest is filed with the finance officer signed by the owners of more than fifty-five percent of the frontage of the property to be assessed, the governing body may cause the local improvement to be made, may contract for the improvement, and may levy and collect special assessments as provided in this chapter. Upon a two-thirds vote of the governing body, a protest petition may be denied and the governing body may cause the local improvement to be made. Source: SL 2012, ch 57, §14; SL 2016, ch 52, §1.
SD Codified L § 9-43-87 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-87 - Assessment roll.

9-43-87. Assessment roll.At any time after the contract is signed, for any local improvement for which special assessments are to be levied, the governing body may make and file in the office of the finance officer an assessment roll showing:(1)The name of the owner of each lot to be assessed as shown by the assessment roll of the county director of equalization;(2)The legal description 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 the assessment roll shall be taken as of the date of the adoption of the resolution of necessity; and(3)The amount assessed against each lot. Source: SL 2012, ch 57, §15; SL 2016, ch 52, §2.
SD Codified L § 9-43-88 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-88 - Lot defined.

9-43-88. Lot defined.Wherever the term, lot, appears in this chapter, it shall be construed to include tracts or other parcels of land. Source: SL 2012, ch 57, §16.
SD Codified L § 9-43-89 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-89 - Assessment payable in installments.

9-43-89. Assessment payable in installments.If the assessment is payable in installments, the special assessment roll shall specify the number of installments, the rate of interest that deferred installments shall bear, that the whole assessment or any installment may be paid at any time, and that all installments paid before their respective due dates are deemed paid in inverse order of their due dates. Source: SL 2012, ch 57, §17.
SD Codified L § 9-43-90 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-90 - Hearing on assessment roll--Notice.

9-43-90. Hearing on assessment roll--Notice.Upon the filing of the assessment roll with the finance officer, the governing body shall fix a time and place for hearing on the assessment roll. The finance officer shall publish a notice of the time and place of hearing in the official newspaper not less than ten nor more than twenty days before the date set for the hearing. The notice shall, in general terms, describe the improvement for which the special assessment is levied, the time and place of the hearing, and that the roll will be open for public inspection at the office of the finance officer and shall refer to the special assessment roll for further particulars.In addition to the publication of the notice of hearing, the finance officer shall mail a copy of the notice, by first class or certified mail, addressed to the owner or owners of any property to be assessed for the improvement at the address shown by the records of the director of equalization. The mailing may not be less than ten nor more than twenty days before the date set for the hearing. Source: SL 2012, ch 57, §18.
SD Codified L § 9-43-91 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-91 - Approval, equalization, amendment, or rejection of assessment roll.

9-43-91. Approval, equalization, amendment, or rejection of assessment roll.At the time and place fixed for the hearing, the governing body shall meet to consider the assessment roll and hear any objections. At the hearing, the governing body may approve, equalize, amend, or reject the assessment roll. Source: SL 2012, ch 57, §19.
SD Codified L § 9-43-92 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-92 - New roll to be made upon rejection.

9-43-92. New roll to be made upon rejection.If the governing body rejects the assessment roll, a new one may be made and filed, and notice and hearing shall be held as provided in §9-43-90. Source: SL 2012, ch 57, §20.
SD Codified L § 9-43-93 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-93 - List of amended items to be published--Hearing.

9-43-93. List of amended items to be published--Hearing.If the governing body equalizes or amends the assessment roll, a list of all items of assessment changed or amended shall be published and notice and hearing shall be held as provided in §9-43-90. Source: SL 2012, ch 57, §21.
SD Codified L § 9-43-94 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-94 - Approval and levy of assessment.

9-43-94. Approval and levy of assessment.After any corrections in the assessment roll have been made, the governing body by resolution shall approve and levy the assessment, describing the assessment and the local improvement, and providing the dates of the official approval of the assessment roll. Source: SL 2012, ch 57, §22.
SD Codified L § 9-43-95 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-95 - Resolution to specify payment plan.

9-43-95. Resolution to specify payment plan.The resolution approving the assessment roll shall also state under which plan the assessment and installments thereof shall be paid as provided by §9-43-102. Source: SL 2012, ch 57, §23.
SD Codified L § 9-43-96 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-96 - Appeal of decision--Time for appeal--Notice of appeal.

9-43-96. Appeal of decision--Time for appeal--Notice of appeal.The decision of a municipal governing body upon a special assessment roll may be appealed to circuit court. The appeal shall be made within twenty days after publication of a notice that the resolution confirming the special assessment roll has been adopted by filing written notice of the appeal with the municipal finance officer and the clerk of the circuit court in the county in which the real property is situated. The notice of appeal shall describe the property and set forth the objections of the appellant to the special assessment. Source: SL 2012, ch 57, §24.
SD Codified L § 9-43-97 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-97 - Numbering of each item of assessment.

9-43-97. Numbering of each item of assessment.Each item of assessment shall be numbered consecutively by the finance officer without regard to date, character of local improvement, or description of property. No number may be duplicated. Source: SL 2012, ch 57, §25.
SD Codified L § 9-43-98 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-98 - Special record.

9-43-98. Special record.The finance officer shall prepare a special record which shall contain the following:(1)A record of all special assessments;(2)The consecutive number of the item;(3)The date the assessment is due;(4)The name of the property owner as provided by the director of equalization;(5)The legal description of the property;(6)The amount assessed against each lot;(7)The character of the improvement for which the assessment is made; and(8)The date of payment of each assessment or installment that is paid to the municipality.The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27. Source: SL 2012, ch 57, §26.
SD Codified L § 9-43-99 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-99 - Notice of assessment mailed to owners.

9-43-99. Notice of assessment mailed to owners.The municipal finance officer shall immediately mail to the owners of each lot, parcel, or piece of land as shown by the special assessment roll, a notice specifying the amount of the assessment, the number of installments, the date of the approval of the assessment roll, and a statement that any number of the installments may be paid without interest at the office of the finance officer within thirty days from the date of approval of the roll, after which the unpaid balance will draw interest at the rate fixed by the governing body from the date of the approval of the assessment roll. Source: SL 2012, ch 57, §27.
SD Codified L § 9-43-100 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-100 - Continuing lien on property--Exceptions.

9-43-100. Continuing lien on property--Exceptions.Any special assessment lawfully levied upon real property assessed pursuant to this chapter is a continuing lien on the property as against all persons except the United States and this state. The lien continues for fifteen years from the due date of the last installment. Source: SL 2012, ch 57, §28; SL 2014, ch 53, §1.
SD Codified L § 9-43-101 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-101 - Waiver or reduction of special assessments.

9-43-101. Waiver or reduction of special assessments.A municipality may waive or reduce special assessments levied against owner-occupied single family dwellings if the head of the household is sixty-five years of age or older, or is disabled, or if the annual household income does not exceed the federal poverty level as updated annually on the Department of Social Services website. The terms used in this section are defined in §10-18A-1. Source: SL 2012, ch 57, §29.
SD Codified L § 9-43-102 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-102 - Resolution to specify payment under Plan One or Plan Two.

9-43-102. Resolution to specify payment under Plan One or Plan Two.All special assessments are payable under Plan One or Plan Two.Plan One--Collection by county treasurer.Plan Two--Collection by municipal finance officer.Before any contract is let or before bonds are issued for any local improvement for which special assessments are to be levied, the governing body shall provide by resolution or ordinance whether the assessments and installments are payable under Plan One or under Plan Two. The resolution or ordinance may provide for the assessment to be divided into any number of annual installments not exceeding forty. Source: SL 2012, ch 57, §30.
SD Codified L § 9-43-103 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-103 - Payment due dates--Interest on unpaid installments.

9-43-103. Payment due dates--Interest on unpaid installments.The installments of each assessment under Plan One or Plan Two are due and payable, one on January first following the date of approval of the assessment roll, and one on January first of each succeeding year until the entire assessment is paid. The governing body shall fix the interest rate to be borne by unpaid installments. Source: SL 2012, ch 57, §31.
SD Codified L § 9-43-104 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-104 - Payment without interest or interest to the date of payment.

9-43-104. Payment without interest or interest to the date of payment.Any assessment or installment under Plan One or Plan Two may be paid without interest to the municipal finance officer at any time within thirty days after the approval of the assessment roll. Thereafter, and before the due date of the first installment, the entire assessment remaining, or any number of installments, plus interest from the approval date to the date of payment may be paid to the municipal finance officer. After the due date of the first installment, if the installments that are due together with interest have been paid, any of the remaining installments not yet due may be paid without additional interest to the municipal finance officer. All installments paid before their respective due dates shall be paid in inverse order of their due dates. Source: SL 2012, ch 57, §32.
SD Codified L § 9-43-105 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-105 - Delivery of assessment roll to county auditor under Plan One.

9-43-105. Delivery of assessment roll to county auditor under Plan One.Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of approval or at the expiration of the thirty-day period for prepayment without interest, whichever is later. Before delivering the assessment roll to the county auditor, the municipal finance officer shall cancel in inverse order of their due dates all installments of any assessment previously paid. After delivery of the assessment role to the county auditor, the municipal finance officer shall promptly notify the county auditor of all installments of assessments paid to the finance officer, and the auditor shall cancel the installments in inverse order of their due dates upon the assessment roll. Source: SL 2012, ch 57, §33.