South Dakota Codified Laws
Chapter 55 - Business Improvement Districts
Section 9-55-13 - Special assessment against real property located in district--Procedure.

9-55-13. Special assessment against real property located in district--Procedure.
A municipality may levy a special assessment against the real property located in a district, to the extent of the special benefit on such property, for the purpose of paying all or any part of the total costs and expenses of any project authorized by this chapter, within the district. The amount of each special assessment shall be determined by the governing body. Assessments shall be levied in accordance with the method of assessment proposed in the ordinance creating the district. If the governing body finds that the proposed method of assessment does not provide a fair and equitable method of apportioning costs, then the governing body may assess the costs under a method the governing body finds to be fair and equitable. Notice of a hearing on any special assessments to be levied under this chapter shall be given to the landowners in the district by publication of the description of the land, the amount proposed to be assessed, and the general purpose for which the assessment is to be made, once a week for two weeks in a daily or weekly newspaper of general circulation published in the municipality. The notice shall be published at least thirty days prior to the hearing and shall provide the date, time, and place of the hearing to hear any objections or protests by landowners in the district as to the amount of assessment made against their property. All special assessments levied under this chapter constitute liens on the property and shall be certified for collection and collected in such manner as the governing body determines by ordinance.

Source: SL 1986, ch 81, §13; SL 1990, ch 68, §6; SL 2003, ch 47, §1; SL 2005, ch 54, §5; SL 2012, ch 57, §158.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 9 - Municipal Government

Chapter 55 - Business Improvement Districts

Section 9-55-1 - Definition of terms.

Section 9-55-2 - Imposition of special assessment or general business license and occupation tax.

Section 9-55-3 - Uses to which generated funds may be put.

Section 9-55-4 - Creation of business improvement district--Established business area.

Section 9-55-5 - Appointment of business improvement board--Designation of boundaries of district--Duties of board--Proposal of more than one district as part of same development plan.

Section 9-55-6 - Composition of board--Vacancies--Terms--Officers.

Section 9-55-7 - Creation of districts by resolution of intent--Contents--Basis of occupation tax or special assessment.

Section 9-55-8 - Notice of hearing.

Section 9-55-9 - Petition for hearing.

Section 9-55-10 - Duties of governing body at hearing--Termination of hearing--Issuance of bonds for convention center from proceeds of general occupational tax.

Section 9-55-11 - Procedure for change of boundaries.

Section 9-55-12 - Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.

Section 9-55-13 - Special assessment against real property located in district--Procedure.

Section 9-55-14 - Levy of general business occupation tax in addition to or in place of special assessments.

Section 9-55-15 - Procedure for implementation of tax.

Section 9-55-16 - Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.

Section 9-55-17 - Limitations on amount of assessments or taxes.

Section 9-55-18 - Purpose of taxation or assessment by municipality--Limitations on taxation and assessment--Method of taxation or assessment.

Section 9-55-18.1 - Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect.

Section 9-55-19 - Procedure for abolishment of district.

Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment.

Section 9-55-21 - Use of donated funds or grants.

Section 9-55-22 - Dissolution of district imposing occupational tax on rooms rented.