State of South Dakota
LEGISLATIVE ASSEMBLY, 2012
|309T0153||HOUSE BILL NO. 1156|
Introduced by: Representatives Willadsen, Deelstra, Hawley, Hunhoff (Bernie), Kirkeby, Moser, Perry, Rausch, Rozum, Schrempp, and Street and Senators Gray, Bradford, Hunhoff (Jean), Nelson (Tom), and Tidemann
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.
Section 7. In lieu of the method prescribed in section 6 of this Act, 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.
Section 8. 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.
Section 9. 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.
Section 10. 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.
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.
Section 13. At the time and place of the hearing required by section 10 of this Act, 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 sections 10 to 12, inclusive, of this Act.
Section 14. 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 sections 3 to 67, inclusive, of this Act.
Section 15. At any time after the execution of any contract for any local improvement for which special assessments are to be levied, the governing body may cause to be made and filed in the office of the finance officer an assessment roll showing:
filed, and notice and hearing shall be held as provided in section 18 of this Act.
Section 21. 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 section 18 of this Act.
Section 22. 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.
Section 23. The resolution approving the assessment roll shall also state under which plan the assessment and installments thereof shall be paid as provided by section 30 of this Act.
Section 24. 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.
Section 25. 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.
Section 26. The finance officer shall prepare a special record which shall contain the following:
section are defined in § 10-18A-1.
Section 30. All special assessments are payable under Plan One or Plan Two.
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.
Section 34. 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 in accordance with chapter 10-17.
Section 35. No installment under Plan One may be paid to the municipal finance officer on or after January first after certification to the county auditor.
Section 36. 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.
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.
Section 42. 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.
Section 43. 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 section 42 of this Act 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.
Section 44. 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.
Section 45. 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.
Section 46. 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 section 44 of this Act 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.
Section 47. 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.
Section 48. 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.
Section 49. 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.
Section 50. 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 section 44 of this Act 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.
Section 51. 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.
Section 52. 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.
Section 53. 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 section 27 of this Act.
Section 54. 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 sections 62 and 63 of this Act. 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.
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 sections 3 to 67,
inclusive, of this Act.
Section 60. The total cost, or any portion of the cost that is assessable against all the real property within any district or area benefited by the local improvement, may be apportioned according to the benefits to accrue to each lot or tract, as determined by the governing body. In determining benefits to a district or area, the governing body shall determine the amount in which each lot or tract located within the district or area will be benefited by the construction of the improvement, and shall assess against each lot or tract that amount, not exceeding its special benefit, as is necessary to pay its just portion of the total cost of the work to be assessed.
Section 61. If any lot is subject to assessment both as fronting and abutting property and as property within the district or area benefited by the local improvement, the sum of both assessments may be the amount to be stated in the assessment roll against each such lot.
Section 62. If any special assessment for any local improvement is set aside for irregularity in the proceedings or declared void by reason of noncompliance with the provisions of law when ordering or letting the work or making the assessment, or if the collection of any portion of the assessment has been restrained or enjoined, or if any special assessment made upon any lot has been set aside or in any manner rendered or found to be ineffectual, the governing body may make a new assessment or reassessment. The governing body may collect the assessment or reassessment in the manner provided for the collection of the original assessment, to an amount not exceeding the amount of the original assessment, to bear interest at the rate provided by the governing body for unpaid installments of the original assessment from the date of approval of
the assessment roll.
Section 63. If any reassessment is required, the governing body shall appoint a time for making the reassessment. The finance officer shall give ten days' notice to the owner of any lot to be reassessed, by mail addressed to the owner's last mailing address as shown by the records of the director of equalization, and shall publish notice of the reassessment once not less than ten nor more than twenty days before the time set for the reassessment. After publication of the approved resolution, the governing body may proceed with the levying and forwarding for the collection of special assessments.
Section 64. If the assessment originally levied, together with any sum to be paid by the municipality from its general fund or from the proceeds of general obligation bonds, is insufficient to pay the total cost of the improvement, the governing body may assess the additional cost to each lot in the same proportion as provided in the original assessment roll, after public hearing in the same manner as required for the adoption of the original assessment roll. The governing body shall adopt a resolution proposing to increase the special assessment contained in the original special assessment roll by the proportion it determines to be sufficient to pay the total cost of the improvement. The resolution, notice of hearing, and hearing procedures shall be carried out as provided in section 18 of this Act. The amount by which each assessment is increased shall be collected by the same procedure and at the same time as the original assessment. However, if any installment of the original assessment has been paid before the levy of the supplemental assessment, the amount of the increase shall be added to the balance unpaid and becomes payable with and as a part of the remaining installments. Interest shall be computed in the same manner as provided for in the original assessment.
Section 65. If public moneys are made available by loan from any federal source to the state, an agency of state government, a public body created by the state, or a political subdivision of
the state for the direct or indirect aid of landowners or owners of real property in the public or
private improvement of their property in a manner specified by competent federal, state, or local
authority, the owners are entitled to retire their obligations for the improvements in like pro rata
installments over the same period of time as the loan of federal moneys will be retired, or, if
permissible, to accelerate the installments as they are able, and at the same rate of interest as the
loan of federal moneys to the state, state agency, public body, or political subdivision of the
state. However, if the loan of federal moneys requires different or more stringent terms be met
by the owners with regard to time period, installments, or rate of interest, then the terms allowed
shall be the most liberal possible that still comply with the federal requirements.
of the park system and improve the banks
thereof; of the stream or watercourse. The board may
provide parkways and boulevards for the streets and maintain and regulate the care of the
parkways and boulevards. The board may cause the cost of construction and maintenance of the
street parkways and boulevards to be assessed against the abutting property as provided in
sections 3 to 67, inclusive, of this Act. The board may establish, maintain, and conduct with or
without charge or to grant concessions for places of public amusement, recreation, or
refreshment within or in connection with such parks ; provided no. No concession lease or grant
may be made for longer than three years, and no professional shows or exhibitions for which
an admission price is charged may be given in such parks ; to park and boulevard the streets and
to maintain the same and regulate the care thereof. However, a lease or grant to a concession
may be made by the board for a period up to but not to exceed fifteen years if the concession
requires a realty improvement investment of at least fifty thousand dollars or for a period up to
but not to exceed fifty years if the concession requires a realty improvement investment of at
least one hundred thousand dollars. The board may cause the cost of parking and boulevarding
the streets and the maintenance thereof to be assessed against the abutting property as provided
in §§ 9-38-49 to 9-38-53, inclusive.
Section 71. That § 9-38-36 be amended to read as follows:
9-38-36. No roads or streets
shall may be laid out or constructed through any park without
consent of the board.
thereof under control of the board.
Section 72. That § 9-38-49 be repealed.
9-38-49. Upon recommendation of the board the governing body may provide by resolution
of necessity for making improvements upon any road, parkway, boulevard, or street under the
control of the board to be paid for by special assessments, which improvements are of such a
kind as the governing body is authorized to make on a street under its control and levy special
Section 73. That § 9-38-59 be repealed.
9-38-59. The board shall not pay such special assessments or judgment out of any funds
belonging to the park district in which such work or improvement is made, which have been
levied and collected by special assessment under the provisions of §§ 9-38-10 to 9-38-58,
inclusive, for the improvement and maintenance of the park, parkways, roads, boulevards, or
streets in such park district.
Section 74. That § 9-38-51 be repealed.
9-38-51. The contract for doing the work provided for by § 9-38-49 shall be let and made
by the governing body in the same manner as other contracts for like improvements made by
Section 75. That § 9-38-52 be repealed.
9-38-52. When any work is done or improvement made and payment therefor is to be made
by special assessments as provided in §§ 9-38-10 to 9-38-59, inclusive, the first or second class
municipality shall not be liable for such work done or improvement made by reason of the
invalidity of or an error in any such special assessment nor be liable in any manner for the
payment of the same.
Section 76. That § 9-38-53 be repealed.
provide for appraising, assessing, and determining the damages, if any,
which that may be
caused to any property by reason of the construction of such the viaduct and its approaches. The
resolution shall be is effective thirty days after the its publication thereof, unless nullified by an
order of the Public Utilities Commission.
labor or other minor variations in the construction expense on different portions of the proposed
improvement project shall not be considered as any departure from the uniformity above
Section 81. That § 9-45-22 be repealed.
9-45-22. If the improvements are not substantially uniform, then the improvement of two
or more streets, alleys, or public ways or portions of the same on which the improvements are
not uniform may be included in one resolution, if the nature of the improvement or its estimated
cost per linear foot on each portion of the project is specified in the resolution; and any two or
more improvements of the types herein specified which have been commenced by separate
resolutions of necessity may thereafter be combined for any and all purposes, as determined by
the governing body.
Section 82. That § 9-45-23 be repealed.
9-45-23. The resolution required by § 9-45-20 shall be published once in the official
newspaper of the municipality, with an appended notice stating the place and time, at least two
weeks after such publication, at which the governing body will meet for the consideration of the
adoption of the resolution. Said notice shall state further that at said time and place the
governing body will consider any objections to the proposed resolution by owners of property
liable to be assessed for the improvement. If such improvement be petitioned for by the owners
of more than fifty-five percent of the frontage of the property to be assessed therefor, it may be
provided for by resolution without publication.
Section 83. That § 9-45-24 be repealed.
9-45-24. In addition to the published notice required by § 9-45-23, the governing body, at
least fifteen days prior to the hearing on the adoption of the resolution, shall cause personal
notice to be sent by first-class, certified mail to each person owning property liable to be
assessed for the improvement; said notice to include all information required of the published
notice. If the property is occupied and has a street address, the written notice shall be sent to the
owner in care of such address and, if not, to the last known address of the owner. Notice shall
not be required to be sent to any person who shall have petitioned in writing or consented in
writing to such improvement.
reason of any defect or irregularity in said resolution or notice or in the publication thereof, and
the determination of the governing body as to the sufficiency or insufficiency of protests thereto
shall be conclusive unless such determination is unreasonably and arbitrarily or fraudulently
Section 87. That § 9-45-28 be repealed.
9-45-28. In the cases mentioned in §§ 9-45-20 to 9-45-27, inclusive, the benefits shall be
apportioned in the manner prescribed by §§ 9-45-29 to 9-45-32, inclusive.
Section 88. That § 9-45-29 be repealed.
9-45-29. If the governing body by resolution so provides, any portion of the cost may be paid
by the municipality out of its general funds appropriated for that purpose or out of the proceeds
of general obligation bonds as authorized by chapter 9-43, and the proper deduction shall be
made of the cost to be so paid before the cost to be assessed is distributed to the several lots as
required. The sum so determined to be paid may be a fixed amount or fraction of the total cost
of the improvement, or of a specified portion thereof on which the construction is substantially
uniform, and such amount or fraction may be additional to any amounts assumed by the
municipality in accordance with the provisions of §§ 9-45-33 to 9-45-35, inclusive, or the costs
referred to in those sections may be paid therefrom, as determined by said resolution.
Section 89. That § 9-45-30 be repealed.
9-45-30. The cost of the improvement except the cost of street and alley intersections may
be assessed to the property fronting or abutting on the improvement. Such cost of each portion
of the project on which the construction is by resolution substantially uniform shall be divided
by the number of feet fronting or abutting on said portion of the project, and the quotient shall
be the rate of assessment per front foot throughout said portion of the project on which such
the regular assessment to the county auditor to be collected in the same manner as municipal
taxes are collected for general purposes. The fee assessed is subject to review and equalization
the same as assessments or taxes for general purposes. Front foot, for the purposes of this
section, means the actual front of the premises as established by the buildings on the premises,
record title, and use of the property regardless of the original plat.
Section 96. That § 9-45-39 be repealed.
9-45-39. A municipality may provide in a resolution of necessity that it will pay any definite,
specified portion, or all of the cost of the construction of a street, sewer, or water improvement.
The municipality may provide in the resolution that adjoining property owners will be assessed
for the cost of the street, sewer, or water improvement if they make requests for changes in the
street, sewer, or water improvement or receive a benefit from the street, sewer, or water
Section 97. That § 9-47-5 be amended to read as follows:
When If the expense in connection with the waterworks system is raised by special
assessments, such the assessments shall be levied and collected in the manner provided for the
levy and collection of sewer assessments in sections 3 to 67, inclusive, of this Act.
Section 98. That § 9-47-7 be repealed.
9-47-7. For the purpose of special assessments a water supply and a plant or plants for the
filtration, purification, or softening of water shall be regarded the same as a sewer outlet or
septic or sewage treatment plant, a supply pipe or main the same as a main sewer, a trunk pipe
or main the same as a trunk sewer, and a service pipe or main the same as a service sewer.
Section 99. That § 9-47-11 be repealed.
9-47-11. In the event the municipality shall have assessed and collected charges against
users of water from such pipe or main at the same rates as against other users of the same class
within the municipality, no reduction for depreciation need be made for the term during which
such charges were assessed and paid.
Section 100. That § 9-47-12 be repealed.
9-47-12. In the event that the entire water system of such municipality shall have theretofore
been financed exclusively by general levy or taxation of all property within the municipality,
then and in that case only the purchase authorized in § 9-47-9 may be financed by appropriation
from the surplus, if any there be, in the water fund or general or both of said funds of the
municipality, in the discretion of the governing body of the municipality.
Section 101. That § 9-47-16 be repealed.
9-47-16. Whenever water pipes or mains as classified by § 9-47-8 have been constructed for
which the cost has not been apportioned against property which may be benefited, as provided
by §§ 9-47-5 to 9-47-15, inclusive, chapter 9-43 or chapter 9-49, the governing body may
require such property to pay its proportionate share of the cost of such construction, without
interest, according to the benefits to accrue to such property before such property shall be served
with such facilities. The governing body shall make such investigation as necessary and shall
find and determine the amount to be paid, which amount so paid shall be apportioned by the
governing body as it determines among the persons, including the municipality, paying the
Section 102. That § 9-47-19 be repealed.
9-47-19. The governing body of every municipality at the time of making its annual tax levy
for other purposes may levy a special assessment for the purpose of maintaining its system of
waterworks. Such assessment shall be apportioned as provided in this chapter for the assessment
of the cost of constructing such waterworks, and be certified to the county auditor and collected
as municipal taxes for general purposes.
§ 9-48-11, calculate and report to the governing body the amount to be assessed therefor against
each lot or part of lot fronting or abutting upon the street or streets, alley or alleys in which such
improvement is to be constructed.
benefited thereby as provided by this chapter
, chapter 9-43, or chapter 9-49 or sections 3 to 67,
inclusive, of this Act, the governing body may require such the property to pay its proportionate
share of the cost of such the construction, without interest, according to the benefits to accrue
to such the property before such the property may be served by such the facilities. The governing
body shall make such investigation as necessary and shall find investigate and determine the
amount to be paid , which amount so paid. The amount shall be apportioned by the governing
body as it determines among the persons, including the municipality, paying the original
Section 113. That § 9-48-16 be amended to read as follows:
Whenever there has been constructed by If any person has constructed within any
street or alley a private sewer or sewers which shall be that is wholly or partly within any district
subsequently established as provided in this chapter, the municipality may purchase such the
sewer or sewers or any part thereof at a cost not in excess of the cost of constructing a similar
sewer similarly situated, of the sewer and assess such the cost to the property fronting or
abutting upon the sewer so purchased in the same manner as for construction of service sewers
as provided in sections 3 to 67, inclusive, of this Act.
Section 114. That § 9-48-19 be repealed.
9-48-19. When the engineer or other competent person has made the estimate for and report
as to special assessments provided for in § 9-48-17, the governing body shall cause a special
assessment roll to be prepared and proceed to levy the assessment as provided in this title.
Section 115. That § 9-48-21 be repealed.
9-48-21. Every municipality shall have power to levy a special assessment for the purpose
of maintaining its sewers and septic or sewage treatment plants as provided by this title.
Section 116. That § 9-48-22 be repealed.
construction, improvement, and maintenance of main, storm, sanitary, service, and trunk sewers,
sewage treatment or septic plants and outlets, lift stations, and other sewerage improvements.
The governing body may establish or modify the boundary of the district, construct a sewerage
system or part of a sewerage system, and assess the cost of the sewerage system to the property
within the district as provided in this chapter.
Section 121. That § 9-48-34 be repealed.
9-48-34. Whenever the governing body shall deem it necessary to establish a sewer district
or districts, it shall cause a plan of the same to be prepared by the city engineer or other
competent person, showing the boundaries thereof and lots or parts of lots included therein, and
shall cause the same to be filed in the office of the auditor or clerk for public inspection;
provided, that no sewer district need be established for the purpose of construction of service
sewers, the assessable cost of which is to be borne only by properties fronting or abutting
thereon, or for the purpose of construction of any sewerage improvement which is not to be
financed by the levy of special assessments.
Section 122. That § 9-48-35 be repealed.
9-48-35. Upon the filing of the plan, a notice signed by the auditor or clerk shall be
published once stating that a plan for a sewerage district for the district bounded as described
therein and designated by number has been prepared and is on file in the office of the auditor
or clerk; that all persons owning or interested in any real estate in the district are entitled to
examine it at any time and to file objections within ten days after the publication of the notice;
and that on the date stated the governing body will be in session at a place named to consider
any objections thereto, at which time all persons may be heard.
as herein provided.
Section 131. That § 9-48-44 be repealed.
9-48-44. If the governing body by resolution so provides, any portion of the total cost of a
main or trunk sewer may be paid by the municipality out of its general funds appropriated for
that purpose or out of the proceeds of general obligation bonds as authorized by chapter 9-43.
The sum so determined to be paid may be a specified amount or fraction of the total cost of all
improvements directed by the resolution of necessity, or a specified amount or fraction of the
cost of any one of such improvements, or a specified amount or fraction of the cost of the
improvements as service sewers or of the cost of the improvements over and above their cost
as service sewers.
Section 132. That § 9-48-45 be repealed.
9-48-45. Whenever any main or trunk sewer is to be constructed under the provisions of this
chapter it may be determined in and by the resolution declaring the necessity of the
improvement that the cost thereof shall be apportioned to each lot or tract of land within the
sewerage district or districts served thereby according to the benefits to accrue to such lot or
tract, as determined by the governing body, or it may be provided that such cost shall be
apportioned according to the frontage of property fronting or abutting thereon and the assessed
valuation of property within said district or districts, by the method provided in §§ 9-48-48 and
Section 133. That § 9-48-46 be repealed.
9-48-46. If the cost is to be apportioned according to the benefits to accrue to each lot or
tract, as determined by the governing body, the governing body, in preparing, considering, and
hearing objections to the assessment roll as provided in chapter 9-43, shall make such
investigation as may be necessary and shall find and determine the amount in which each lot or
tract located within said district or districts will be benefited by the construction of said
improvement, and shall assess against each such lot or tract such amount, not exceeding its
special benefit, as may be necessary to pay its just portion of the total cost of the work to be
Section 134. That § 9-48-47 be repealed.
9-48-47. 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.
Section 135. That § 9-48-48 be repealed.
9-48-48. If the cost is to be apportioned according to frontage and assessed valuation as
described in § 9-48-45, the engineer or other competent person shall make an estimate for a
special assessment upon the several lots within the sewerage district within or for the benefit
of which such sewer is to be constructed, and shall report to the governing body the facts
regarding such improvement as follows:
situated within such sewerage district exclusive of improvements;
sewer, which amount so remaining shall be apportioned to each lot or part of lot
within such district according to the assessed valuation thereon, exclusive of
Section 136. That § 9-48-49 be repealed.
9-48-49. Any real estate within the sewer district owned by any railroad company and used
for depots, warehouses, elevators, stockyards, roundhouses, or dwelling houses, and any real
estate not owned by a railroad company which shall not be listed on the director of
equalization's books for taxes for general municipal purposes by order of the governing body
may be listed and valued by the director of equalization for the purposes of this assessment; and
the same, excepting property of the United States, shall be included in said estimate for special
assessment. The director of equalization shall make a list of such real estate owned by any
railroad company and used for purposes aforesaid, and such nonlisted property, with the
valuation of each parcel thereof, and file same in the office of the auditor or clerk. Thereupon
the governing body shall fix a time and place for the equalization of the valuation of such
nonlisted property, and the auditor or clerk shall cause a notice thereof to be published once at
least thirty days before such hearing. If any property owned by any railroad company is included
in said list filed as aforesaid, the auditor or clerk shall send a copy of said notice to the secretary
of revenue by registered or certified mail, together with a statement in duplicate showing the
name of the railroad company and the description of property so listed, within three days after
publication of said notice, and the said secretary shall forthwith give the said railroad company
notice of said hearing. At such hearing the governing body shall proceed to equalize such
valuation, and the valuation as so equalized shall be used in making such special assessment.
Section 137. That § 9-48-50 be repealed.
9-48-50. When any service sewers are constructed pursuant to the provisions of this chapter,
whether at the same or different times, upon more than one side of any platted lot or part of lot,
such lot or part of lot shall not be assessed to pay the cost of more than one of such sewers, and
if the cost of such sewer is apportioned on a front foot basis, the total amount assessed against
such lot or part of lot, based upon the frontage thereof upon the street or streets, alley or alleys,
upon which such lot fronts or abuts, shall in no case be greater than the number of feet in width
in the frontage of said lot or part of lot plus forty-four feet.
Section 138. That § 9-48-51 be repealed.
9-48-51. No lot or part of lot shall be assessed more than once for the construction of a
service sewer in the same street or alley, but if such sewer is replaced by a main or trunk sewer
the cost thereof in excess of its cost as a service sewer may be assessed against such lot or part
of lot according to benefits as determined by the governing body, or the total assessed valuation
of such lot or part of lot may be used in determining the amount to be assessed against such lot
or part of lot according to the assessed valuation of the real property in the district.
Section 139. That § 9-48-52 be repealed.
9-48-52. The cost of land necessary for a sewage treatment or septic plant or outlet to any
main sewer and the cost of construction of any such plant or outlet, together with the cost of any
necessary extension or connection of such main sewer, and the cost of the land necessary for and
the construction of a lift station and any necessary extension or connection of a main or trunk
sewer incidental thereto, may be assessed against all the property within the sewerage district
or districts benefited thereby. Such costs shall be apportioned to each lot or part of lot within
such district or districts as hereinbefore provided.
Section 140. That § 9-49-1 be repealed.
9-49-1. Whenever the governing body of a municipality shall deem it necessary to construct
a sewer improvement and a waterworks improvement pursuant to the provisions of chapters 9-
47 and 9-48, and the benefits of each of said improvements, ascertained as provided in said
chapters 9-47 and 9-48, will accrue to the same lots and tracts of land within the municipality,
such improvements may be constructed and financed as a combined waterworks and sewer
improvement, and all proceedings for such combined improvement shall be conducted as
provided by law for a single sewer or waterworks improvement of the type contemplated. The
combination of such improvements may be effected by resolution of the governing body at any
Section 141. That § 9-49-2 be repealed.
9-49-2. A combined waterworks and sewer district or separate districts may be established.
Section 142. That § 9-49-3 be repealed.
9-49-3. The improvement contracts may be let, assessments may be levied, and bonds may
be issued in lieu of assessment certificates for both of the improvements described in § 9-49-1
together or for each separately.
Section 143. That § 9-49-4 be repealed.
9-49-4. Whenever contracts have been let and assessments levied according to law for two
or more waterworks or sewer improvements or combined waterworks and sewer improvements
not benefitting identical lots and tracts of real estate, and the governing body determines to issue
bonds in lieu of assessment certificates for such improvements, a single issue of such bonds may
be made, and for that purpose the funds of all such improvements may be combined, and the
bonds may be made payable from such combined funds without preference of any one bond over
Section 144. That § 9-51-11.1 be repealed.
9-51-11.1. The governing body, prior to the assessment of real property within the
municipality for the next fiscal year, may levy an annual special assessment for the purpose of
operating, maintaining, or repairing the public parking facilities managed by the board appointed
under § 9-51-1.1. The assessment shall be apportioned against the real property within the
boundaries of the area designated in the ordinance appointing the board, according to the
benefits to accrue to that property. The assessment shall be levied in the following manner:
state that the cost to be assessed shall be apportioned according to the benefits to accrue to each
lot or tract as determined by the governing body, and shall state that a plat and schedule are on
file in the office of the city auditor or the town clerk giving further details of the proposed
Section 149. That § 9-51-41 be repealed.
9-51-41. The survey, investigations, plats, schedules, and resolution shall be prepared by
municipal employees, officers, or such other persons or experts as the governing body shall
deem necessary, and the cost thereof shall be included as a part of the cost of the public parking
facility, if one is subsequently acquired, or may be paid for from the general fund after being
Section 150. That § 9-51-42 be repealed.
9-51-42. After the completion of all requirements set forth in §§ 9-51-38 to 9-51-40,
inclusive, the governing body shall fix a time and place for a public hearing thereof and shall
cause notice of hearing of the proposed resolution of necessity to be given by the city auditor
or town clerk who shall mail at least fifteen days before the date set for the hearing, true copies
of the proposed resolution of necessity and a notice of hearing appended thereto by first-class
mail to all those persons addressed to their respective post office addresses as those persons and
respective addresses appear as owners of the privately owned property within the proposed
district or districts in the records of the county director of equalization. The notice of hearing
shall state the time and place the governing body shall meet for the purpose of considering the
adoption of the resolution of necessity either as proposed or as might be amended at the same
time and place of the hearing, and at said time and place that the governing body will consider
any objections to the proposed resolution.
Section 151. That § 9-51-43 be repealed.
bonds shall be called public parking facility bonds.
Section 156. That § 9-51-47.1 be repealed.
9-51-47.1. 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:
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
the same manner as other special assessments
such manner as the governing body determines by ordinance.