South Dakota Codified Laws
Chapter 43 - Special Assessments And Financing Of Improvements
Section 9-43-90 - Hearing on assessment roll--Notice.

9-43-90. Hearing on assessment roll--Notice.
Upon the filing of the assessment roll with the finance officer, the governing body shall fix a time and place for hearing on the assessment roll. The finance officer shall publish a notice of the time and place of hearing in the official newspaper not less than ten nor more than twenty days before the date set for the hearing. The notice shall, in general terms, describe the improvement for which the special assessment is levied, the time and place of the hearing, and that the roll will be open for public inspection at the office of the finance officer and shall refer to the special assessment roll for further particulars.
In addition to the publication of the notice of hearing, the finance officer shall mail a copy of the notice, by first class or certified mail, addressed to the owner or owners of any property to be assessed for the improvement at the address shown by the records of the director of equalization. The mailing may not be less than ten nor more than twenty days before the date set for the hearing.

Source: SL 2012, ch 57, ยง18.

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.