South Dakota Codified Laws
Chapter 03E - Water Development Districts--Tax Levies And Special Assessments
Section 46A-3E-5 - Notice of resolution of intent to specially assess.

46A-3E-5. Notice of resolution of intent to specially assess.
Within twenty days after adoption of a resolution of intent to specially assess, a water development district board of directors shall give written notice to owners of real property described in the resolution. Owners entitled to notice are those listed as the owners of the real property to be assessed in the records in the office of the register of deeds of the county where the real property is located. If real property is sold under a contract for deed which is of record in the office of the register of deeds, both the landowner and the purchaser of the land, as named in the contract for deed, shall be treated as owners.
Notice shall be by registered or certified mail, shall be effective upon the date mailed, and shall contain the following:
(1)A description of the contract under which the assessment is to be made;
(2)A legal description of the real property of the affected owner to be specially assessed;
(3)A description of the nature of the benefit to be returned to the property; and
(4)Notice of the right to protest by petition.

Source: SL 1984 (SS), ch 1, §49; SL 1986, ch 375, §1; SL 1987, ch 29, §33; SL 1987, ch 333, §1.

Structure South Dakota Codified Laws