South Dakota § 9-43-98 Special record.

South Dakota Statutes

§ 9-43-98 — Special record.

South Dakota § 9-43-98

Title 9MUNICIPAL GOVERNMENT

Ch. 9-42SPECIAL ASSESSMENTS AND FINANCING OF IMPROVEMENTS

This text of South Dakota § 9-43-98 (Special record.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 9-43-98 (2026).

Text

The finance officer shall prepare a special record which shall contain the following:

(1)A record of all special assessments;

(2)The consecutive number of the item;

(3)The date the assessment is due;

(4)The name of the property owner as provided by the director of equalization;

(5)The legal description of the property;

(6)The amount assessed against each lot;

(7)The character of the improvement for which the assessment is made; and (8) The date of payment of each assessment or installment that is paid to the municipality. The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27 .

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The finance officer shall prepare a special record which shall contain the following: (1) A record of all special assessments; (2) The consecutive number of the item; (3) The date the assessment is due; (4) The name of the property owner as provided by the director of equalization; (5) The legal description of the property; (6) The amount assessed against each lot; (7) The character of the improvement for which the assessment is made; and (8) The date of payment of each assessment or installment that is paid to the municipality. The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27 .