South Dakota § 9-43-98 Special record.

South Dakota Statutes

§ 9-43-98 — Special record.

South Dakota·Title 9 MUNICIPAL GOVERNMENT·Ch. 9-42 SPECIAL ASSESSMENTS AND FINANCING OF IMPROVEMENTS

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 .

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