reglab/housing_qa huggingface dataset:
SD Codified L § 9-43-106 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-106 - Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.

9-43-106. Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.Under Plan Two, the finance officer shall deliver no later than November first to the county auditor of the county in which the property assessed is located, all special assessments remaining unpaid that have become delinquent on or before October first. The finance officer shall certify to the county auditor the original amount of the assessment or installment, the amount of accrued interest of the assessment, the name of the property owner as provided by the director of equalization, the character of the improvement for which the assessment was made, and the legal description of the property. The county auditor shall include the delinquent installment and accrued interest in the following year at the time the real property tax is paid and shall certify the installment and interest, together with the general taxes, to the county treasurer for collection pursuant to the provisions of chapter 10-17.After delivery of the assessment roll to the county auditor, the finance officer shall promptly notify the county auditor of all delinquent installments of assessments paid to the finance officer prior to January first, and the auditor shall cancel the delinquent installment. Source: SL 2012, ch 57, §34; SL 2015, ch 60, §1.
SD Codified L § 9-43-107 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-107 - Time for Plan One payment to municipal finance officer.

9-43-107. Time for Plan One payment to municipal finance officer.No installment under Plan One may be paid to the municipal finance officer on or after January first after certification to the county auditor. Source: SL 2012, ch 57, §35.
SD Codified L § 9-43-108 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-108 - County auditor to certify installment, interest, and general taxes to the county treasurer for collection.

9-43-108. County auditor to certify installment, interest, and general taxes to the county treasurer for collection.The county auditor shall include each installment under Plan One, unless advised by the finance officer of the municipality of the prior payment, in the taxes collectible in the year in which the installment is due, upon each parcel of land assessed, including interest upon that installment and all subsequent unpaid installments, at the rate fixed by the governing body. The county auditor shall certify the installment and interest, together with general taxes, to the county treasurer for collection in accordance with chapter 10-17. Source: SL 2012, ch 57, §36.
SD Codified L § 9-43-109 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-109 - Calculation of interest on installments--Delinquent installments--Penalty.

9-43-109. Calculation of interest on installments--Delinquent installments--Penalty.The first installment under Plan One or Plan Two shall include interest from the date of approval of the assessment roll with the finance officer of the municipality to May first of the year in which the first installment is due. Each subsequent installment shall include one year's interest. Each of the installments, including interest as provided above, becomes delinquent on May first of the year in which the installment becomes due and shall have interest and penalty added each month at the same rate as provided in §10-21-23 for delinquent real estate taxes. Source: SL 2012, ch 57, §37.
SD Codified L § 9-43-110 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-110 - Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality.

9-43-110. Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality.The amount owing by any county, municipality, school district, or the state on account of assessments under Plan One or Plan Two against property within the municipality is payable by the treasurer of the governmental subdivision affected and shall be paid in like installments and with like interest and penalty as provided by law for other assessable real property. Source: SL 2012, ch 57, §38.
SD Codified L § 9-43-111 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-111 - Payment of proceeds of special assessments under Plan One or delinquent Plan Two.

9-43-111. Payment of proceeds of special assessments under Plan One or delinquent Plan Two.All proceeds of special assessments under Plan One or delinquent Plan Two shall be paid to the finance officer of the municipality with the proceeds of other taxes. Source: SL 2012, ch 57, §39.
SD Codified L § 9-43-112 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-112 - Sale of parcel for nonpayment of taxes and assessments--Redemption.

9-43-112. Sale of parcel for nonpayment of taxes and assessments--Redemption.If the combined taxes and assessment installments under Plan One or delinquent Plan Two are not paid, the parcel may be sold for all such taxes and assessments in accordance with chapter 10-23. There may be no separate sale as provided in §10-23-1 but each parcel may be sold for both taxes and special assessments at a single sale, and redemption must be made by payment of all such special assessments and taxes. No tax sale relieves the land from liability for subsequent installments of special assessments. Source: SL 2012, ch 57, §40.
SD Codified L § 9-43-113 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-113 - County bid to include assessments--Payment and discharge of lien.

9-43-113. County bid to include assessments--Payment and discharge of lien.If any such parcel is bid off in the name of the county, the bid shall include the amount of the delinquent installment of special assessments under Plan One or Plan Two. Any parcel may be discharged from the assessments at any time by paying to the county treasurer an amount equal to the then due and past-due installments, with accrued interest, penalty, and cost, if any, and paying to the municipal finance officer all subsequent installments without additional interest; at which point the parcel is relieved from the lien of the assessment. Source: SL 2012, ch 57, §41.
SD Codified L § 9-43-114 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-114 - Negotiable bonds to finance local improvement.

9-43-114. Negotiable bonds to finance local improvement.The governing body may provide by ordinance or resolution for the issuance of negotiable bonds without a vote of the voters in an amount not exceeding the entire cost of the local improvement. The bonds shall be issued and sold as provided in chapter 6-8B. However, all bonds shall mature not later than one year after the maturity of the last assessment installment. A single issue may be sold to finance several improvements. Source: SL 2012, ch 57, §42.
SD Codified L § 9-43-115 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-115 - Fund for payment of cost of improvements.

9-43-115. Fund for payment of cost of improvements.All amounts derived from special assessments for all local improvements shall be receipted into the account of the municipality. The proceeds of the sale of bonds issued pursuant to §9-43-114 shall be placed into a fund and may be used only for the payment of the cost of the improvements. No moneys may be transferred out of the fund until all obligations that are charged against it have been discharged. Thereafter the governing body may transfer any unexpended and unobligated balance to the general fund. Source: SL 2012, ch 57, §43.
SD Codified L § 9-43-116 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-116 - Transfer of special assessment bonds to general obligation bond sinking fund.

9-43-116. Transfer of special assessment bonds to general obligation bond sinking fund.If general obligation bonds are authorized, issued, and sold and the proceeds expended for the purpose of any local improvements of a type for which assessments may lawfully be levied, and if assessments have been levied on account of such improvements in the manner prescribed by law, special assessment bonds may be issued in anticipation of the collection of the assessments and may be transferred and appropriated to the debt service fund for the general obligation bonds, in reimbursement of all or any part of the sum expended. The amount of bonds transferred and appropriated may not exceed the sum expended, less any portion of the cost of the improvements to be assumed by the municipality. Any assessment bonds not transferred may be sold to third parties to provide additional moneys for financing the improvement. Source: SL 2012, ch 57, §44.
SD Codified L § 9-43-117 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-117 - Application of moneys received from collection of assessments.

9-43-117. Application of moneys received from collection of assessments.All moneys received from collections of assessments for any local improvement wholly or partially financed from the proceeds of general obligation bonds shall be applied toward payment of the assessment bonds issued on account thereof, including those held in the debt service fund for the general obligation bonds, in the same manner as if all such assessment bonds were held by third persons. Source: SL 2012, ch 57, §45.
SD Codified L § 9-43-118 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-118 - Application of moneys collected in debt service fund for general obligation bonds--Tax levy for payment of general obligation bonds--Transfer of assessment bonds.

9-43-118. Application of moneys collected in debt service fund for general obligation bonds--Tax levy for payment of general obligation bonds--Transfer of assessment bonds.The moneys collected in and held by the debt service fund for the general obligation bonds shall be applied toward the payment of the general obligation bonds and interest, and the governing body may annually cause to be certified to the county auditor the amount applied. The governing body may direct that the tax levy collectible in the following year for the payment of the bonds be reduced by an amount not exceeding the sum certified. However, the municipality remains obligated to levy general taxes sufficient, together with other resources of the debt service fund, for the prompt payment of all principal and interest due on the general obligation bonds. No assessment bond transferred to any debt service fund pursuant to the provisions of §9-43-116 may subsequently be transferred to any other fund until the general obligation bonds for which the fund is maintained have been fully paid with interest. Source: SL 2012, ch 57, §46.
SD Codified L § 9-43-119 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-119 - Calculation of net indebtedness of municipality on general obligation bonds.

9-43-119. Calculation of net indebtedness of municipality on general obligation bonds.The principal amount of all special assessment bonds that are held in any debt service fund and that are not in default as to either principal or interest, as well as other assets of the fund, are deductible from the principal amount of the outstanding general obligation bonds for which the debt service fund is maintained, in determining at any time the net indebtedness of the municipality represented by the general obligation bonds. Source: SL 2012, ch 57, §47.
SD Codified L § 9-43-120 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-120 - Special assessment accounts--Source of moneys for accounts.

9-43-120. Special assessment accounts--Source of moneys for accounts.The governing body may by ordinance or resolution create and maintain special assessment accounts for financing local improvements for which assessments are to be levied. The governing body may provide moneys for the accounts in the annual appropriation ordinance or by transfer of unused balances from other funds in accordance with the provisions of chapter 9-21, or it may provide for the issuance of general obligation bonds for the purpose of creating and maintaining the account after authorization by the voters and in the manner provided by chapter 9-26. Creating and maintaining the account is deemed a single purpose in framing the question to be submitted to the voters. Source: SL 2012, ch 57, §48.
SD Codified L § 9-43-121 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-121 - Separate fund to pay cost of local improvements.

9-43-121. Separate fund to pay cost of local improvements.A separate fund may be established to be used only to pay, in whole or in part, the cost of local improvements of the type for which the fund has been created and for which assessments are to be levied. Money in the fund may be used both to pay the portion of the cost of the improvement assumed by the municipality and to advance the portion of the cost ultimately to be paid from collections of assessments. Source: SL 2012, ch 57, §49.
SD Codified L § 9-43-122 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-122 - Transfer of special assessment bonds to special assessment accounts.

9-43-122. Transfer of special assessment bonds to special assessment accounts.Special assessment bonds may be transferred and appropriated to the special assessment accounts in the same manner and to the same extent as provided in §9-43-116 for the transfer of the bonds to general obligation bond sinking funds. All collections of assessments for assessment bonds transferred shall be held in and used only for the purposes of debt retirement. Source: SL 2012, ch 57, §50.
SD Codified L § 9-43-123 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-123 - Transfer of excess assets to sinking fund for general obligation bonds issued to create and maintain special assessments.

9-43-123. Transfer of excess assets to sinking fund for general obligation bonds issued to create and maintain special assessments.If the governing body determines that the cash, assessment bonds, and any other investments held in the special assessment accounts are in excess of amounts required for financing contemplated future local improvements, it may transfer all or any part of the assets to the sinking fund for any outstanding general obligation bonds issued to create and maintain special assessments. The transfer is irrevocable, and the principal amount of all assessment bonds transferred that are not in default as to principal or interest, together with the other assets of the sinking fund, are deductible from the principal amount of the general obligation bonds in determining the net indebtedness of the municipality. Source: SL 2012, ch 57, §51.
SD Codified L § 9-43-124 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-124 - Restriction on transfer of special assessment moneys to other municipal fund.

9-43-124. Restriction on transfer of special assessment moneys to other municipal fund.No special assessment moneys may be transferred to any other fund of the municipality until all general obligation bonds issued to create or maintain the special assessments have been fully paid with interest. Source: SL 2012, ch 57, §52.
SD Codified L § 9-43-125 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-125 - Restriction on injunctions--Time for commencing action on assessment.

9-43-125. Restriction on injunctions--Time for commencing action on assessment.No injunction restraining the making of any local improvement under the provisions of this chapter may be issued after the letting of the contract. No action or proceedings may 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 the assessment unless the 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 §9-43-99. Source: SL 2012, ch 57, §53.
SD Codified L § 9-43-126 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-126 - Action challenging assessment to resolve all issues in one proceeding.

9-43-126. Action challenging assessment to resolve all issues in one proceeding.If any action or proceeding is commenced and maintained in any court to restrain the collection of any assessment levied for any municipal local improvement, to recover any such assessment previously paid, to recover the possession or title of any real property sold for such an assessment, to invalidate or cancel any deed or grant thereof for such an assessment, or to restrain or delay the payment of any such assessment, the true and just amount of the assessment due upon the property shall be ascertained and judgment shall be rendered for the assessment, making the assessment a lien upon the property and authorizing execution or process to issue for the collection of the assessment by a sale of the property. If in the opinion of the court the assessment has been rendered void or voidable by any act or omission, the court may order that a reassessment be made under the provisions of §§9-43-134 and 9-43-135. The court may require the payment of the assessment as a condition for granting such relief, or declare by its judgment that the assessment is a lien upon the property, and authorize the issuing of execution or proper process for its collection by a sale of the property, to the end that the whole matter may be adjudicated in the one action or proceeding and the proper proportion or ratio of the assessment be paid by the property owner. The cost of such an action or proceeding shall be taxed as the court may direct. Source: SL 2012, ch 57, §54.
SD Codified L § 9-43-127 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-127 - Districts for construction and maintenance of local improvements.

9-43-127. Districts for construction and maintenance of local improvements.The governing body of any municipality may establish one or more districts for the construction and maintenance of local improvements. The governing body may establish or modify the boundary of the district, construct improvements or portions of improvements, and assess the cost of the improvement to the property within the district as provided in this chapter. Source: SL 2012, ch 57, §55.
SD Codified L § 9-43-128 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-128 - Plan for local improvement district.

9-43-128. Plan for local improvement district.If the governing body deems it necessary to establish a local improvement district, the governing body shall have a plan of the district prepared by the city engineer or other competent person, showing the boundaries of the district and lots or parts of lots included in the district. The plan shall be filed in the office of the finance officer for public inspection. No district need be established for the purpose of constructing or maintaining any improvement. Source: SL 2012, ch 57, §56.
SD Codified L § 9-43-129 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-129 - Publication of notice of plan for local improvement district--Public hearing.

9-43-129. Publication of notice of plan for local improvement district--Public hearing.Upon filing of the plan, a notice signed by the finance officer shall be published once stating that a plan for a public district, bounded as described in the notice and designated by number has been prepared and is on file in the office of the finance officer. The notice shall state that all persons owning property or interested in any real estate in the district may examine the notice during regular office hours and may file objections within ten days after the publication of the notice, and that on the date stated the governing body will hold a public hearing at a place named to consider any objections, at which time all persons may be heard. The notice shall be published once, and the hearing may not be less than ten nor more than twenty days after publication. Source: SL 2012, ch 57, §57.
SD Codified L § 9-43-130 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-130 - Approval, modification or rejection of plan.

9-43-130. Approval, modification or rejection of plan.At the hearing, the governing body shall consider any objections and may by resolution approve and adopt the proposed plan or change it in such manner as it may deem necessary. The governing body may adopt and approve the plan or may reject the plan and order a new plan prepared in accordance with §§9-43-81 and 9-43-82. Source: SL 2012, ch 57, §58.
SD Codified L § 9-43-131 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 43 - Special Assessments And Financing Of Improvements|Section 9-43-131 - Lots in district liable for assessments upon approval of plan.

9-43-131. Lots in district liable for assessments upon approval of plan.When a resolution adopting and approving a local improvement district plan takes effect, the plan shall be numbered and filed in the office of the finance officer and shall then constitute the plan of the district, and the lots contained in the district are liable to assessment for the construction of improvements within the district in the same manner as other assessed property not within a district and in accordance with the provisions of this chapter. Source: SL 2012, ch 57, §59.