31-12A-23. Certification to county auditor of delinquent charges for services--Penalty and interest--Tax sale--Referendum on assessment or bond issue.
The board of trustees may cause the amount of any charges, and interest and penalties on the charges, for road district service rendered or made available to any land within and part of the district, which are due and unpaid on the first day of October in each year to be certified by the clerk of the district to the county auditor in the manner provided in §10-12-7 together with any taxes levied by the district for corporate purposes. All amounts so certified shall be inserted by the county auditor upon the tax list of the current year and are payable and delinquent at the same time and shall incur penalty and interest and shall be collected by the same procedure as real estate taxes on the same property. In the event of a tax sale or the issuance of a tax deed, the provisions of §§ 9-43-112 and 9-43-113 apply to all amounts so certified and then delinquent, in the same manner as delinquent installments of special assessments. Five percent of the eligible voters of the district may petition the board of trustees for referendum of any special assessment or bond issue. A majority of the eligible voters of the district who own the lots, tracts, or parcels of land subject to a special assessment or bond issue by the road district is required for approval of the special assessment or bond issue. For purposes of a referendum, if more than one person holds an interest in a lot, tract, or parcel of land subject to a special assessment or bond issue, the vote for the lot, tract, or parcel of land shall be exercised as the owners may among themselves determine and in no event may more than one vote be cast with respect to any one lot, tract, or parcel of land in any referendum. The referendum shall be governed, to the extent applicable, by chapter 9-20. The referendum petition shall be filed with the clerk of the district within twenty days after the notice of the levy of the special assessment or bond issue has been given the landowner.
Source: SL 1977, ch 241, §25; SL 2003, ch 158, §3; SL 2004, ch 193, §1; SL 2014, ch 46, §15; SL 2021, ch 43, § 20.
Structure South Dakota Codified Laws
Title 31 - Highways and Bridges
Chapter 12A - County Road Districts
Section 31-12A-1 - Incorporation of road district.
Section 31-12A-1.1 - Formation--Election--Qualification.
Section 31-12A-1.2 - Eligible voter and landowner defined.
Section 31-12A-2 - Application for organization of road district--Verified survey and map required.
Section 31-12A-3 - Filing of petition--Contents.
Section 31-12A-4 - Public examination of survey, map, and petition.
Section 31-12A-5.2 - Transfer of jurisdiction over public highway to road district prohibited.
Section 31-12A-6 - Order declaring territory incorporated--Name of district--Election.
Section 31-12A-11 - Order of incorporation--Order as conclusive of fact of incorporation.
Section 31-12A-12 - District as governmental subdivision and public body.
Section 31-12A-15 - Annual election of officers--Time and place--Conduct.
Section 31-12A-15.1 - Notice of meeting and election--Contents--Notice upon vacancy.
Section 31-12A-16 - Election of trustees at large--Terms of office--Annual elections.
Section 31-12A-17 - Nominations for trustee--Certificates of nomination.
Section 31-12A-18 - Trustees not compensated--Election of president.
Section 31-12A-19 - Rules and regulations of trustees--Meetings--Quorum.
Section 31-12A-20 - Record of proceedings required of trustees.
Section 31-12A-20.1 - Sanitary district assuming road district powers.
Section 31-12A-21 - Powers of trustees.
Section 31-12A-22 - Power of trustees to pass and enforce ordinances and regulations.
Section 31-12A-26 - Road work projects outside district's area.
Section 31-12A-27 - Dissolution of road district by petition of voters--Procedure.
Section 31-12A-28 - Dissolution of road district by trustees.
Section 31-12A-30 - Proposed consolidation submitted to eligible voters at special election.
Section 31-12A-31 - Resolution declaring consolidated road district.
Section 31-12A-32 - Consolidated board of trustees.
Section 31-12A-34 - Consolidated road district authorized to contract for property.
Section 31-12A-35 - Directors authorized to adjust boundaries of district--Limitations.