reglab/housing_qa huggingface dataset:
SD Codified L § 9-55-12 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-12 - Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.

9-55-12. Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.The governing body, following a hearing held pursuant to subdivision 9-55-7(2), may establish or reject any proposed district or districts. If the governing body decides to establish a district, it shall adopt an ordinance to that effect. The ordinance shall contain the following information:(1)The number of the resolution of intent and the date it was adopted;(2)The time and place of the hearing that was held on the formation of such district;(3)A statement that a business improvement district has been established pursuant to the provisions of this chapter;(4)The purposes of the district and the public improvements and facilities to be included in such district;(5)The description of the boundaries of such district;(6)A statement that the businesses and professions in the district shall be subject to the general business occupation tax or that the real property in the area will be subject to the special assessment authorized by §9-55-2;(7)The proposed method of assessment to be imposed on the property within the district or the initial rate of the occupation tax to be imposed on the business users of the space in the district; and(8)Any penalties to be imposed for failure to pay the occupation tax. Source: SL 1986, ch 81, §12.
SD Codified L § 9-55-13 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-13 - Special assessment against real property located in district--Procedure.

9-55-13. Special assessment against real property located in district--Procedure.A municipality may levy a special assessment against the real property located in a district, to the extent of the special benefit on such property, for the purpose of paying all or any part of the total costs and expenses of any project authorized by this chapter, within the district. The amount of each special assessment shall be determined by the governing body. Assessments shall be levied in accordance with the method of assessment proposed in the ordinance creating the district. If the governing body finds that the proposed method of assessment does not provide a fair and equitable method of apportioning costs, then the governing body may assess the costs under a method the governing body finds to be fair and equitable. Notice of a hearing on any special assessments to be levied under this chapter shall be given to the landowners in the district by publication of the description of the land, the amount proposed to be assessed, and the general purpose for which the assessment is to be made, once a week for two weeks in a daily or weekly newspaper of general circulation published in the municipality. The notice shall be published at least thirty days prior to the hearing and shall provide the date, time, and place of the hearing to hear any objections or protests by landowners in the district as to the amount of assessment made against their property. All special assessments levied under this chapter constitute liens on the property and shall be certified for collection and collected in such manner as the governing body determines by ordinance. Source: SL 1986, ch 81, §13; SL 1990, ch 68, §6; SL 2003, ch 47, §1; SL 2005, ch 54, §5; SL 2012, ch 57, §158.
SD Codified L § 9-55-14 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-14 - Levy of general business occupation tax in addition to or in place of special assessments.

9-55-14. Levy of general business occupation tax in addition to or in place of special assessments.In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off-street parking facilities and providing in connection therewith other public improvements, facilities and activities authorized by this chapter, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement, facility or activity within such district. Notice of a hearing on any such tax shall be given to the businesses and users of space of such districts in the same manner as provided in §9-55-13. Source: SL 1986, ch 81, §14.
SD Codified L § 9-55-15 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-15 - Procedure for implementation of tax.

9-55-15. Procedure for implementation of tax.For the purposes of implementing the tax imposed under §9-55-14, the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to §9-55-14, shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution. Source: SL 1986, ch 81, §15.
SD Codified L § 9-55-16 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-16 - Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.

9-55-16. Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.If, subsequent to the levy of an occupation tax or a special assessment, the use of any parcel of land shall change so that, had the new use existed at the time of making such levy, the assessment or levy on such property would have been higher than the levy or assessment actually made, an additional assessment or levy may be made on such property by the governing body. The governing body shall take into consideration the new and changed use of such property. Reassessments or changes in the rate of levy of special assessments or occupation taxes may be made by the governing body after notice and hearing as provided in §9-55-13. The governing body shall adopt a resolution of intent to change the assessment or rate of levy at least thirty days prior to the hearing on such change. Such resolution shall specify the proposed change and shall give the time and place of the hearing. Source: SL 1986, ch 81, §16; SL 1990, ch 68, §7.
SD Codified L § 9-55-17 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-17 - Limitations on amount of assessments or taxes.

9-55-17. Limitations on amount of assessments or taxes.The total amount of special assessments or general business occupation taxes levied under this chapter may not exceed the total costs and expenses of the projects authorized in the resolution of intent for such district. The levy of any additional special assessment or occupation tax may not reduce or affect in any manner the assessments previously levied. The special assessments or occupation taxes levied shall be for the purposes specified in the resolution of intent for each district and the proceeds may not be used for any other purpose. Source: SL 1986, ch 81, §17.
SD Codified L § 9-55-18.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-18.1 - Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect.

9-55-18.1. Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect.Any municipality that has created a business improvement district as provided by this chapter, and levied special assessments or general business occupation taxes, or both, may issue and sell bonds payable from the special assessments, business occupation taxes, or both, as provided in this section and chapter 6-8B if the owners of a majority of the assessable front footage in the district or the users of a majority of the space in the district petition the municipality to issue the bonds. Unless the bonds are to be general obligations which pledge the full faith and credit of the municipality, no election is required for the issuance of the bonds. The proceeds of the bonds shall be used only for the purposes for which the collections of the special assessments or general business occupation taxes from which the bonds are payable may be used pursuant to this chapter, to fund a debt service reserve for bonds that are not general obligations of the municipality, to pay the interest estimated to accrue on the bonds until the first collections of the special assessments or general business improvement taxes, and to pay the costs of issuance of the bonds. The governing body shall, in the resolution or ordinance authorizing the issuance of the bonds, agree that the governing body shall keep the business improvement district in effect, shall continue to impose and collect the special assessments and general business occupation taxes if the bonds are outstanding, and shall pledge so much of the collections of the special assessments and general business occupation taxes as may be necessary to pay the principal of, premium, if any, and interest on the bonds, and to maintain any debt service reserve established for the bonds.The municipality may also pledge any part of the collections of special assessments or general business improvement taxes, in excess of those pledged to the payment of bonds issued under this section, to the payment of utility revenue bonds issued under chapter 9-40 or tax increment revenue bonds issued under chapters 11-8 and 11-9, but only if the proceeds of the utility revenue bonds or tax increment revenue bonds are used to finance improvements located, in whole or in part, in the business improvement district. Source: SL 1990, ch 68, §1; SL 2018, ch 70, §47.
SD Codified L § 9-55-19 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-19 - Procedure for abolishment of district.

9-55-19. Procedure for abolishment of district.The governing body may, by ordinance, abolish a district after a hearing thereon. The governing body shall adopt a resolution of intent to abolish the area at least thirty days prior to the hearing required by this section. The resolution shall give the time and place of the hearing. Notice of the hearing shall be given as provided in §9-55-13. Source: SL 1986, ch 81, §19; SL 1990, ch 68, §8.
SD Codified L § 9-55-20 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment.

9-55-20. Disposition of proceeds of tax or assessment upon abolishment.Upon abolishment of a district, any proceeds of the occupation tax or the special assessment, or assets acquired with such proceeds, are subject to disposition as the governing body shall determine. Source: SL 1986, ch 81, §20.
SD Codified L § 9-55-21 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-21 - Use of donated funds or grants.

9-55-21. Use of donated funds or grants.The municipality may receive, administer, and disburse donated funds or grants for the purposes of and in the manner authorized by this chapter. Source: SL 1986, ch 81, §21.
SD Codified L § 9-55-22 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 55 - Business Improvement Districts|Section 9-55-22 - Dissolution of district imposing occupational tax on rooms rented.

9-55-22. Dissolution of district imposing occupational tax on rooms rented.If a district has imposed an occupation tax based on rooms rented and the occupational tax revenue was used only for the promotion of the district, a majority of the landowners may dissolve the district established pursuant to §9-55-7 by submitting a petition to the governing body requesting the district to be dissolved. On and after the date the petition is filed with the governing body, the district may not enter into any new obligations or contracts. Not withstanding the other provisions of this chapter, the governing body, upon receiving the petition and verifying that a majority of the landowners have signed the petition, shall by resolution dissolve the district. However, the governing body may not dissolve the district until there are sufficient funds available to extinguish all of the debts and obligations of the district. The governing body shall administer any remaining affairs and issues concerning the dissolved district. Source: SL 2006, ch 35, §2.
SD Codified L § 10-1-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-1 - Department created--Seal of department.

10-1-1. Department created--Seal of department.There is hereby constituted an executive department of the state government to be known as the Department of Revenue, with the powers, duties, and functions established by this chapter. The department shall have a seal which shall contain the words "Seal of the Department of Revenue." Source: SL 1955, ch 246, §1; SDC Supp 1960, §57.01A01; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-3 - Secretary's full time service required--Annual report to Governor--Oath and bond.

10-1-3. Secretary's full time service required--Annual report to Governor--Oath and bond.The secretary of revenue shall devote full time to the performance of the duties of the office and may hold no other office or position of profit. The secretary shall be paid a salary to be determined by law. The secretary shall make an annual report to the Governor in the manner provided by law for annual reports of state officers. Before entering upon the discharge of the duties of the office, the secretary shall take and subscribe the oath required by section 3 of article XXI of the Constitution and give bond to the state in the penal sum of five thousand dollars conditioned for the faithful performance of the duties of the office and for an accounting of all money and other property coming into the secretary's hands or under the secretary's control. The secretary shall file the bond with the secretary of state. The form of the bond shall be approved by the attorney general and the sufficiency of the bond by the Governor. The premium for the bond shall be paid by the state. Source: SL 1955, ch 246, §3; SDC Supp 1960, §57.01A03; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-5 - Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.

10-1-5. Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.The secretary of revenue may appoint a deputy secretary of revenue, whose appointment shall be evidenced by a certificate under the official seal of the state, and continues at the pleasure of the secretary. The deputy secretary of revenue, before entering upon the duties of office, shall take and subscribe the usual oath of office required by the Constitution, which appointment and oath shall be filed in the office of the secretary of state. In case of the absence or disability of the secretary of revenue, the deputy secretary shall perform the duties required by law of the secretary. Source: SL 1955, ch 246, §3; SDC Supp 1960, §57.01A03; SL 1995, ch 2, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
SD Codified L § 10-1-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-6 - Divisions within department--Directors and deputy directors of divisions--Employees of department.

10-1-6. Divisions within department--Directors and deputy directors of divisions--Employees of department.The secretary of revenue may establish divisions within the Department of Revenue as necessary for the proper functioning of the department and shall prescribe, assign, and delegate the powers, duties, and functions of each division. The secretary may appoint one or more directors and deputy directors for each of the divisions to serve at the secretary's pleasure. The secretary may employ such clerical and other employees and assistants as the secretary deems necessary for the proper transaction of the business of the department and its divisions, and the secretary may fix their salaries, except as otherwise provided by law. Source: SL 1955, ch 246, §4; SDC Supp 1960, §57.01A04; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-6.1 - Special agents--Appointment and authority.

10-1-6.1. Special agents--Appointment and authority.The secretary of revenue may appoint up to five special agents to investigate violations of any of the provisions of title 10, title 32, title 35, and chapter 37-10, and to enforce any statutes that the secretary is given the power to enforce. The special agents have all of the powers and authority of law enforcement officers while performing duties pursuant to this section. The special agents appointed by the secretary are subject to the requirements of §§23-3-41, 23-3-42 and 23-3-44, shall cooperate with local law enforcement officers who have primary responsibility for law enforcement in their jurisdiction, and shall keep those officers informed concerning investigations within those officers' jurisdiction. The special agents appointed by the secretary pursuant to this section are class A employees for retirement purposes. Source: SL 1986, ch 82; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 56, §1.
SD Codified L § 10-1-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-7 - Appointment and tenure of directors--Oath and bond.

10-1-7. Appointment and tenure of directors--Oath and bond.Directors of the respective divisions shall be appointed by the secretary of the Department of Revenue and serve at the pleasure of the secretary. Before entering office, each director and deputy director shall take and subscribe the oath required by S.D. Const., Art. XXI, §3, give bond to the state in like manner and form as the secretary, and file the bond in the Office of the Secretary of State. The form of the bond shall be approved by the attorney general and the sufficiency of the bond by the Governor. The premium for the bond shall be paid by the state. Source: SL 1955, ch 246, §4; SDC Supp 1960, §57.01A04; SL 1995, ch 2, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 60, §1.
SD Codified L § 10-1-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-8 - Deputy to substitute for director of division.

10-1-8. Deputy to substitute for director of division.In case of the absence or disability of the director, the deputy shall perform the duties required by law of such director. Source: SL 1955, ch 246, §4; SDC Supp 1960, §57.01A04.
SD Codified L § 10-1-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers.

10-1-9. Fees and employee expenses charged against departmental appropriations--Vouchers.The fees of officers certifying to lists or information required by the Department of Revenue and the expenses of employees of such department in performing the duties assigned to them shall be proper charges against the appropriations of and for such department. All vouchers covering such fees or charges shall be approved by the secretary of revenue. Source: SDC 1939, §57.0206; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-10 - Attorney general to assist department--Prosecution of actions.

10-1-10. Attorney general to assist department--Prosecution of actions.The attorney general shall, if requested, give the Department of Revenue such counsel and advice as the department may from time to time require. The attorney general shall institute and prosecute, if requested by the secretary of revenue, any suit that the secretary deems expedient and proper to institute. The attorney general shall render to the secretary such counsel, advice, and opinions, in writing if requested, as are necessary to carry out the provisions of this chapter or any law of this state. Source: SL 1951, ch 295, §1; SDC Supp 1960, §55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §4; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-11 - Assistant attorney general for Department of Revenue.

10-1-11. Assistant attorney general for Department of Revenue.The attorney general may, with the approval of the secretary of revenue appoint an attorney for the Department of Revenue, who shall be an assistant attorney general of the state. Source: SL 1951, ch 295, §2; SDC Supp 1960, §55.1509; SL 1995, ch 2, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-12 - State's attorneys to assist in prosecutions.

10-1-12. State's attorneys to assist in prosecutions.The state's attorney of any county in which suit is instituted or prosecuted shall aid in the prosecution of the suit to a final issue upon the request of the secretary of revenue or the attorney general. Source: SL 1951, ch 295, §3; SDC Supp 1960, §55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-13 - General functions of secretary.

10-1-13. General functions of secretary.The powers, duties, and functions of the secretary of revenue are those powers, duties, and functions and responsibilities set forth and prescribed in this title. Source: SL 1955, ch 246, §5; SDC Supp 1960, §57.01A05; SL 1974, ch 86; SL 1987, ch 82, §1; SL 1995, ch 53, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.