8-1-26. Payment of indebtedness after abolition of township organization--Disposition of property--Tax levy for outstanding indebtedness.
At its next session the board of county commissioners shall audit the accounts of such township and shall order the payment of its outstanding debts out of any money in the hands of the county treasurer to the credit of such township, and shall dispose of the personal property of such township and place the proceeds of such sale in the custody of the county treasurer to the credit of such township. If there be not sufficient money for the payment of all outstanding indebtedness, the board of county commissioners shall levy a tax sufficient for such purpose upon the property situated in such territory, which shall be extended by the county auditor upon the tax lists for the year following such election and shall be collected by the county treasurer, and shall be devoted to the extinguishing of the debts of such township in the order of their priority as shown by the records of such township.
Source: SL 1897, ch 117, §5; RPolC 1903, §1167; RC 1919, §6151; SDC 1939, §58.0116.
Structure South Dakota Codified Laws
Chapter 01 - Establishment, Division, Organization And Disorganization Of Townships
Section 8-1-1 - Continuation of existing townships.
Section 8-1-2 - Division of county into townships--Boundaries--Alterations.
Section 8-1-3 - Maximum size and minimum number of voters in civil township.
Section 8-1-4 - Boundary descriptions recorded by county commissioners--Alterations in boundaries.
Section 8-1-5 - Organization of civil township on petition of voters.
Section 8-1-6 - Name of organized township.
Section 8-1-7 - Reorganization, division or merger of civil townships authorized.
Section 8-1-10 - Election to decide reorganization, division, or merger of townships.
Section 8-1-11 - Name of merged township or newly separated township.
Section 8-1-12 - First annual meeting in newly separated township.
Section 8-1-13 - Continuation of civil township from which separation made.
Section 8-1-16 - First meeting of board of adjustment.
Section 8-1-17 - Powers of board of adjustment--Criteria for adjustment.
Section 8-1-18 - Filing of determination by board of adjustment--Binding effect.
Section 8-1-19 - Compensation of board of adjustment.
Section 8-1-23 - Petition and election on abolition of township organization.
Section 8-1-23.1 - Waiting period for filing petition of abolition.
Section 8-1-25 - Deposit of money and property after abolition of township organization.
Section 8-1-27 - Surplus funds expended for road work after abolition of township organization.
Section 8-1-29 - Reestablishment of township--Reestablishment defined.
Section 8-1-30 - Reestablishment of township proposed by county commissioners or petition of voters.
Section 8-1-31 - Public hearing on reestablishment of township--Notice.