S.D. Codified Laws § 9-43-102
Current through the 2024 Legislative Session
All special assessments are payable under Plan One or Plan Two.
Plan One--Collection by county treasurer.
Plan Two--Collection by municipal finance officer.
Before any contract is let or before bonds are issued for any local improvement for which special assessments are to be levied, the governing body shall provide by resolution or ordinance whether the assessments and installments are payable under Plan One or under Plan Two. The resolution or ordinance may provide for the assessment to be divided into any number of annual installments not exceeding forty.
SDCL 9-43-102