South Dakota Codified Laws
Chapter 43 - Special Assessments And Financing Of Improvements
Section 9-43-88 - Lot defined.

9-43-88. Lot defined.
Wherever the term, lot, appears in this chapter, it shall be construed to include tracts or other parcels of land.

Source: SL 2012, ch 57, ยง16.

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.