the amount to be assessed against each lot for any local improvement for which special assessments
are to be levied may be determined by dividing the total cost of the improvement by the number of
feet fronting or abutting the improvement, and the quotient may be assessed per front foot upon the
property fronting or abutting the improvement. If any of the property assessed is outside of municipal
boundaries, the amount levied and assessed may not be collected unless the property has been
annexed into the municipality.
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.
before the hearing on the resolution of necessity.
Section 12. In addition to the published notice, the governing body, not less than ten nor more than twenty days before the hearing on the adoption of the proposed resolution of necessity, shall cause personal notice to be mailed by first class or certified mail to each person owning property liable to be assessed for the improvement, as shown by records kept by the director of equalization. The mailed notice shall contain a copy of the notice of hearing and the proposed resolution of necessity.
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:
roll shall be taken as of the date of the adoption of the resolution of necessity;
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.
Section 37. 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.
Section 38. 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.
Section 39. 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.
Section 40. 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.
Section 41. 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.
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.
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.
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.
Section 55. 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 sections 3 to 67, inclusive, of this Act.
Section 56. 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.
Section 57. 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.
Section 58. 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 sections 9 and 10 of this Act.
Section 59. 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 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
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.
within the municipality that are maintained by the municipality. The governing body prior to the
assessment of real property may, by resolution, designate the lot or portion of lots against which the
fee is to be levied and the amount of the fee to be assessed against each lot or portions of lots for
such purposes, or may apportion the fee pursuant to § 46A-10B-20. The governing body may directly
bill the affected property owner for the fee in a manner determined by the municipality, or the
governing body may require the county treasurer to add the fee assessed to the general assessment
against the property and certify the fee assessed together with 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
Section 67. The provisions of sections 3 to 66, inclusive, of this Act do not apply to chapters 9-53, 9-55, or 21-10.
Section 68. That § 9-36-11 be amended to read as follows:
9-36-11. Any municipality may construct, reconstruct, repair, and maintain bulkheads, wharves, levees, or breakwaters along or across any river or stream flowing within or through its boundaries. For that purpose the municipality may purchase or condemn private property and assess the cost against the property upon which the improvement is situated, and upon the lots abutting or adjoining such property upon that side of the river or stream on which the improvement is constructed, as provided in sections 3 to 67, inclusive, of this Act.
Section 69. That § 9-36-13 be amended to read as follows:
9-36-13. If a majority of the property owners do not enter a protest against the proposed improvement, and if the improvement is not made in the manner and within the time prescribed in the notice, the governing body by resolution may cause the improvement to be done and the cost of the improvement assessed against the lots chargeable as provided in § 9-36-12, according to the
benefits derived by each of the lots from the improvement as provided in sections 3 to 67, inclusive,
of this Act.
Section 70. That § 9-38-24 be amended to read as follows:
9-38-24. The board may establish, improve, care for, regulate, and manage a system of public parks, parkways, and boulevards and with the approval of the governing body may acquire land for such purposes. The board may regulate the planting and trimming of trees and shrubbery in such areas and may establish the channel of any stream or watercourse forming a part of the park system and improve the banks 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 grant concessions for places of public amusement, recreation, or refreshment within or in connection with such parks. 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. However, a lease or grant to a concession may be made by the board for a period not to exceed fifteen years if the concession requires a realty improvement investment of at least fifty thousand dollars or for a period not to exceed fifty years if the concession requires a realty improvement investment of at least one hundred thousand dollars.
Section 71. That § 9-38-36 be amended to read as follows:
9-38-36. No roads or streets may be laid out or constructed through any park without consent of the board.
and made a part of the park. Upon recommendation of the board, the governing body may provide
for special assessments to be made pursuant to sections 3 to 67, inclusive, of this Act, for
improvements to any road, street, alley, or part thereof under control of the board.
Section 72. That § 9-38-49 be repealed.
Section 73. That § 9-38-59 be repealed.
Section 74. That § 9-38-51 be repealed.
Section 75. That § 9-38-52 be repealed.
Section 76. That § 9-38-53 be repealed.
Section 77. That § 9-39-23 be amended to read as follows:
9-39-23. The municipal utility board has all of the powers granted to a governing body in this title to fix reasonable rates, fees, and charges, and to make special assessments for improvements as provided in sections 3 to 67, inclusive, of this Act. The board may adopt, by resolution, reasonable rules and regulations for utility services supplied by the municipally owned public utilities under its control and management within the limits permitted by the statutes of this state.
Section 78. That § 9-45-16 be amended to read as follows:
9-45-16. If any viaduct is declared by resolution necessary for the safety and protection of the public, the governing body of any first or second class municipality shall provide for appraising, assessing, and determining the damages, if any, that may be caused to any property by reason of the construction of the viaduct and its approaches. The resolution is effective thirty days after its publication, unless nullified by an order of the Public Utilities Commission.
be certified for collection and collected in such manner as the governing body determines by ordinance.
I certify that the attached Act originated in the
HOUSE as Bill No. 1156
Speaker of the House
Secretary of the Senate
House Bill No. 1156
File No. ____
Chapter No. ______
Received at this Executive Office this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
Secretary of State