9-43-138. Special maintenance fee--Purposes--Exemptions.
The governing body prior to the assessment of real property within the municipality for the next fiscal year, may levy, annually, for the purpose of maintaining or repairing public improvements, a special maintenance fee upon the lots fronting and abutting any improvements within the municipality that are maintained by the municipality. For purposes of this section, the governing body prior to the assessment of real property may, by resolution, elect to treat any of the following lots as not fronting and abutting improvements within the municipality:
(1)Lots with a tax assessment freeze under chapter 10-6A; or
(2)Lots classified as agricultural property under §10-6-110.
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 purposes.
Source: SL 2012, ch 57, §66; SL 2020, ch 29, § 1; SL 2021, ch 44, § 44.
Structure 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 9-43-87 - 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 9-43-107 - Time for Plan One payment to municipal finance officer.
Section 9-43-109 - Calculation of interest on installments--Delinquent installments--Penalty.
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 9-43-119 - 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 9-43-124 - 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 9-43-134 - 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.