South Dakota Codified Laws
Chapter 43 - Special Assessments And Financing Of Improvements
Section 9-43-134 - New assessment or reassessment for irregularities.

9-43-134. New assessment or reassessment for irregularities.
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.

Source: SL 2012, ch 57, ยง62.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 9 - Municipal Government

Chapter 43 - Special Assessments And Financing Of Improvements

Section 9-43-75 - Local improvement defined.

Section 9-43-76 - Municipal powers relating to special assessments and financing local improvements.

Section 9-43-77 - Sources of funds for payment of cost of improvement.

Section 9-43-78 - Calculation of special assessments--Property outside municipal boundaries.

Section 9-43-79 - Assessment according to special benefit.

Section 9-43-80 - Total benefit of local improvement.

Section 9-43-81 - Plans and specifications.

Section 9-43-82 - Proposed resolution of necessity--Public hearing.

Section 9-43-83 - Notice of hearing--Publication.

Section 9-43-84 - Personal notice of hearing by mail.

Section 9-43-85 - Objections--Adoption--Amendment.

Section 9-43-86 - Time for construction, contract, levy and collection of assessments--Protest petition.

Section 9-43-87 - Assessment roll.

Section 9-43-88 - Lot defined.

Section 9-43-89 - Assessment payable in installments.

Section 9-43-90 - Hearing on assessment roll--Notice.

Section 9-43-91 - Approval, equalization, amendment, or rejection of assessment roll.

Section 9-43-92 - New roll to be made upon rejection.

Section 9-43-93 - List of amended items to be published--Hearing.

Section 9-43-94 - Approval and levy of assessment.

Section 9-43-95 - Resolution to specify payment plan.

Section 9-43-96 - Appeal of decision--Time for appeal--Notice of appeal.

Section 9-43-97 - Numbering of each item of assessment.

Section 9-43-98 - Special record.

Section 9-43-99 - Notice of assessment mailed to owners.

Section 9-43-100 - Continuing lien on property--Exceptions.

Section 9-43-101 - Waiver or reduction of special assessments.

Section 9-43-102 - Resolution to specify payment under Plan One or Plan Two.

Section 9-43-103 - Payment due dates--Interest on unpaid installments.

Section 9-43-104 - Payment without interest or interest to the date of payment.

Section 9-43-105 - Delivery of assessment roll to county auditor under Plan One.

Section 9-43-106 - Delivery of assessment roll to county auditor under Plan Two--Notice of payment of delinquent installment.

Section 9-43-107 - Time for Plan One payment to municipal finance officer.

Section 9-43-108 - County auditor to certify installment, interest, and general taxes to the county treasurer for collection.

Section 9-43-109 - Calculation of interest on installments--Delinquent installments--Penalty.

Section 9-43-110 - Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality.

Section 9-43-111 - Payment of proceeds of special assessments under Plan One or delinquent Plan Two.

Section 9-43-112 - Sale of parcel for nonpayment of taxes and assessments--Redemption.

Section 9-43-113 - County bid to include assessments--Payment and discharge of lien.

Section 9-43-114 - Negotiable bonds to finance local improvement.

Section 9-43-115 - Fund for payment of cost of improvements.

Section 9-43-116 - Transfer of special assessment bonds to general obligation bond sinking fund.

Section 9-43-117 - Application of moneys received from collection of assessments.

Section 9-43-118 - Application of moneys collected in debt service fund for general obligation bonds--Tax levy for payment of general obligation bonds--Transfer of assessment bonds.

Section 9-43-119 - Calculation of net indebtedness of municipality on general obligation bonds.

Section 9-43-120 - Special assessment accounts--Source of moneys for accounts.

Section 9-43-121 - Separate fund to pay cost of local improvements.

Section 9-43-122 - Transfer of special assessment bonds to special assessment accounts.

Section 9-43-123 - Transfer of excess assets to sinking fund for general obligation bonds issued to create and maintain special assessments.

Section 9-43-124 - Restriction on transfer of special assessment moneys to other municipal fund.

Section 9-43-125 - Restriction on injunctions--Time for commencing action on assessment.

Section 9-43-126 - Action challenging assessment to resolve all issues in one proceeding.

Section 9-43-127 - Districts for construction and maintenance of local improvements.

Section 9-43-128 - Plan for local improvement district.

Section 9-43-129 - Publication of notice of plan for local improvement district--Public hearing.

Section 9-43-130 - Approval, modification or rejection of plan.

Section 9-43-131 - Lots in district liable for assessments upon approval of plan.

Section 9-43-132 - Apportionment of costs according to benefits accruing to lots.

Section 9-43-133 - Lots subject to assessment both as fronting and abutting property and as property benefited.

Section 9-43-134 - New assessment or reassessment for irregularities.

Section 9-43-135 - Notice of reassessment.

Section 9-43-136 - Assessment of additional cost of improvement--Public hearing.

Section 9-43-137 - Federal loans.

Section 9-43-138 - Special maintenance fee--Purposes--Exemptions.

Section 9-43-139 - Application of chapter.