9-45-20. Resolution for street improvement by special assessments -- Contents of resolution -- Assumption of cost by municipality. Whenever the governing body shall deem it necessary to open, widen, extend, grade, gravel, surface with oil or other bituminous material, pave, repave, bridge, construct a viaduct upon or over, erect equipment for street lighting in, curb, gutter, drain, or otherwise improve any streets, alleys, or public ways for which a special assessment is to be levied, it shall declare in a proposed resolution the necessity of such improvement, stating therein the streets, alleys, public ways, or grounds to be improved, the general nature of the proposed improvement, the material to be used or materials from which a choice may be made, an estimate of the total cost or cost per linear foot, a description of the classes of lots to be assessed, and the method of apportioning the benefits thereto as provided in § § 9-45-28 to 9-45-32, inclusive. If it is deemed expedient for the municipality to assume and pay any portion of the cost of the improvement, the resolution may so provide, or the portion so to be assumed may be provided by a subsequent resolution, subject to the right of referendum on such resolution.
9-45-23. Publication of notice of resolution for improvements by special assessment -- Publication not required after petition by property owners. The resolution required by § 9-45-20 shall be published once in the official newspaper of the municipality, with an appended notice stating the place and time, at least two weeks after such publication, at which the governing body will meet for the consideration of the adoption of the resolution. Said notice shall state further that at said time and place the governing body will consider any objections to the proposed resolution by owners of property liable to be assessed for the improvement. If such improvement be petitioned for by the owners of more than fifty-five percent of the frontage of the property to be assessed therefor, it may be provided for by resolution without publication.
9-45-24. Mailing to property owners of notice of resolution for improvements by special assessment -- Exception. In addition to the published notice required by § 9-45-23, the governing body, at least fifteen days prior to the hearing on the adoption of the resolution, shall cause personal notice to be sent by first-class, certified mail to each person owning property liable to be assessed for the improvement; said notice to include all information required of the published notice. If the property is occupied and has a street address, the written notice shall be sent to the owner in care of such address and, if not, to the last known address of the owner. Notice shall not be required to be sent to any person who shall have petitioned in writing or consented in writing to such improvement.
This section does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before July 1, 1967.
9-45-25. Hearing and decision on resolution for improvement by special assessment -- Notice to property owner of amendments. At the time of the meeting referred to in § 9-45-23 or at any adjournment thereof the governing body shall consider any objections to such proposed resolution and may adopt such resolution, with or without amendment as it may deem proper; but no amendment shall be made affecting property of any class not included in the original resolution until the owner thereof shall have been given the notice and opportunity to be heard provided by § § 9-45-23 and 9-45-24.
9-45-26. Power to proceed with improvement after publication of resolution -- Ratification of prior proceedings. After twenty days from the adoption and publication of the resolution referred to in § 9-45-25, unless the referendum be invoked or unless a written protest shall have been filed with the auditor or clerk signed by the owners of more than fifty-five percent of the frontage of property liable to assessment, the governing body shall have power to cause such improvement to be made, to contract therefore, and to levy and collect special assessments therefor as provided in this title, provided, that any such proceedings taken prior to the adoption of such resolution shall be deemed ratified thereby.
SD CODIFIED LAWS - PLAN ONE SECTION 9-43-30 TO 9-43-41
9-43-14. Notice of hearings on assessment roll -- Publication and mailing to property owners. Upon the filing of the assessment roll with the auditor or clerk, the governing body shall fix a time and place for hearing upon the same, not less than twenty days from the date of the filing thereof. The auditor or clerk shall thereupon publish a notice of the time and place of hearing in the official newspaper one week prior to the date set for the hearing. The notice shall in general terms describe the improvement for which the special assessment is levied, the date of filing of the assessment roll, the time and place of the hearing thereon, and that the roll will be open for public inspection at the office of the city auditor or clerk and shall refer to the special assessment roll for further particulars.
In addition to the publication of the notice of hearing, the auditor or clerk shall mail a copy of the notice, by first class mail, addressed to the owner or owners of any property to be assessed for the improvement at his, her or their address as shown by the records of the director of equalization. The mailing shall be at least one week prior to the date set for the hearing.
9-43-15. Meeting to consider assessment roll -- Approval, amendment, or rejection. At the time and place fixed for such hearing, the governing body shall meet to consider the assessment roll and hear any objections thereto. Upon such hearing it may approve, equalize, amend, or reject the same.
9-43-17. Notice of amendments to assessment roll. If the governing body shall equalize or amend the assessment roll, a list of all items of assessment so changed or amended shall be published once at least one week prior to the date upon which the assessment roll, as equalized or amended, is to be considered, together with notice of hearing upon such changes or amendments, and notice of such changes or amendments shall be mailed to the owners of property affected thereby in the same manner as provided for mailing of notice of hearing on the original assessment.
9-43-18. Approval of assessment roll and levy of assessment. After any errors in the assessment roll have been corrected, the governing body by resolution shall approve the same and levy such assessment, describing therein the assessment and the character of the improvement, and referring to the dates of the official approval of the assessment roll.
9-43-19. Plan of payment stated in approving assessment roll. The resolution approving the assessment roll shall also state under which plan the assessment and installments thereof shall be paid as provided by § 9-43-29.
9-43-23. Numbering of items of assessment. Each item of assessment shall be numbered consecutively by the municipal auditor or clerk without regard to date, character of improvement, or description of property. No such number shall be duplicated.
9-43-25. Assessment roll and resolution delivered to treasurer -- Publication of resolution and notice. Upon the approval of any special assessment roll, the municipal auditor or clerk shall forthwith deliver to the municipal treasurer a certified copy of such roll and of the resolution approving the same, and cause a true copy of such resolution to be published once. There shall also be published with said resolution, a notice stating under which plan as provided by § 9-43-29 the special assessment is payable, that any such assessment or any installment thereof may be paid without interest to the municipal treasurer within thirty days after the filing of the roll in the office of the municipal treasurer stating where such assessments are payable, the due date, the date of filing the assessment roll with the municipal treasurer and the rate of interest.
9-43-26. Filing and endorsement of assessment roll and resolution by treasurer -- Entries in special tax book. Upon delivery to the municipal treasurer of the certified copy of the special assessment roll and resolution he shall forthwith file the same in his office. He shall endorse thereon the date of his filing thereof, and enter opposite each description in his duplicate special tax book the date or dates upon which the assessments described in said roll became or will become due.
He shall also report to the municipal auditor or clerk the date of the filing in the office of such treasurer of such assessment roll, and the auditor or clerk shall enter opposite each description in the special tax book in his office the date or dates upon which the assessments described in said roll became or will become due.
9-43-27. Mailing to property owners of notice of assessment -- Contents. In addition to the publication of the notice required by § 9-43-25, the municipal treasurer shall immediately mail to the owner or owners of each lot, parcel, or piece of ground as shown by the special assessment roll, a notice giving the amount of the assessment, the number of installments, the date of the filing of the assessment roll, and a statement that all or any number of the installments may be paid without interest at the office of the municipal treasurer within thirty days from the date of filing of the roll in his office; and that after said thirty-day period, the unpaid balance will draw interest at the rate fixed by the governing body from the date of the filing of said assessment roll in the office of the municipal treasurer.
9-43-30. Provisions governing payment under Plan One. Where the governing body has provided by ordinance or resolution that special assessments are to be paid to the county treasurer under Plan One as herein provided, the procedure set forth in § § 9-43-31 to 9-43-41, inclusive, shall govern.
9-43-31. Due date of installments under Plan One -- Interest rate. The installments of each assessment under Plan One shall be due and payable, one on January first following the date of delivery of the assessment roll to the county auditor, and one on January first of each succeeding year until the entire assessment is paid, and the governing body shall fix the interest rate to be borne by unpaid installments.
9-43-32. Advance payment to municipal treasurer of assessments or installments under Plan One. Any assessment under Plan One, or any installment thereof, may be paid without interest to the municipal treasurer, at any time within thirty days after the filing of the assessment roll in the office of the treasurer. Thereafter, and prior to the due date of the first installment, the entire assessment remaining, or any number of installments thereof, plus interest thereon from the filing date to the date of payment may be paid to the municipal treasurer. After the due date of the first installment, provided that the installments which are due together with interest included thereon have been paid, any or all of the remaining installments not yet due may be paid without additional interest to the municipal treasurer. All installments paid prior to their respective due dates shall be paid in inverse order of their due dates.
9-43-33. Delivery to county auditor of Plan One assessment roll -- Cancellation of installments paid. Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of filing thereof with the municipal treasurer or at the expiration of said thirty-day period for prepayment without interest, whichever is later. Before such delivery the municipal treasurer shall cancel in inverse order of their due dates all installments of any assessment theretofore paid. Thereafter said treasurer shall promptly notify the county auditor of all installments of assessments paid to him, and said auditor shall cancel said installments in inverse order of their due dates upon the assessment roll in his office.
9-43-34. Payment of Plan One installments on or after due date. No installment under Plan One shall be paid to the municipal treasurer on or after its due date, and on and after said date such installment shall be paid only to the county treasurer with interest as prescribed in § § 9-43-35 and 9-43-36.
9-43-35. Inclusion of Plan One installments and interest in taxes collectible -- Certification to county treasurer for collection. The county auditor shall include each installment under Plan One, unless advised by the treasurer of the governmental subdivision affected of the prior payment thereof, in the taxes collectible in the year in which such installment is due, upon each parcel of land so assessed, including interest upon that installment and all subsequent unpaid installments, at the rate fixed by the governing body, and shall certify said installment and interest, together with general taxes, to the county treasurer for collection in accordance with chapter 10-17.
9-43-36. Interest included in Plan One installments -- Delinquency date -- Interest and penalties added. The first installment under Plan One shall include interest from the date of filing of the assessment roll with the treasurer of the governmental subdivision affected to May first of the year in which the first installment is due. Each subsequent installment shall include one year's interest. Each of the installments including interest as provided above, shall become delinquent on the first day of May of the year in which such installment becomes due and shall have interest and penalty added thereto each month at the same rate as provided in § 10-21-23 for delinquent real estate taxes.
9-43-37. State and subdivisions to pay installments, interest and penalty on Plan One assessments against property owned. The amount owing by any county, municipality, school district or the state on account of assessments under Plan One against property of such municipality shall be payable by the treasurer of the governmental subdivision affected and shall be paid in like installments and with like interest and penalty as provided by law for other assessable real property.
9-43-38. Assessment proceeds paid to municipal treasurer. All proceeds of special assessments under Plan One shall be paid over to the treasurer of the governmental subdivision affected with the proceeds of other taxes.
9-43-39. Sale of property for combined taxes and assessments -- Redemption -- Subsequent installments remain payable. If the combined taxes and assessment installments under Plan One are not paid, the parcel shall be sold for all such taxes and assessments in accordance with chapter 10-23. There shall be no separate sale as provided in § 10-23-1 but each parcel shall be sold for both taxes and special assessments at a single sale and redemption must be made by payment of all such special assessments and taxes. No tax sale shall relieve the land from liability for subsequent installments of special assessments.
9-43-40. County bid at tax sale -- Payment required to discharge from assessments. If any such parcel is bid off in the name of the county, the bid shall include the amount of the delinquent installment of special assessments under Plan One. Any parcel may be discharged from the assessments at any time by paying to the county treasurer an amount equal to the then due and/or past-due installments, with accrued interest, penalty and cost, if any, and paying to the municipal treasurer all subsequent installments without interest, and the parcel shall therewith be relieved from the lien of such assessment.
9-43-41. Application of proceeds of sale of tax-deed land by county. If any parcel of land has been acquired by the county by tax deed and sold and conveyed at a price less than the total principal, interest, and costs of all general taxes and past-due installments of special assessments which are unpaid on the land, the proceeds of the sale shall be applied first to the payment of expenses incurred by the county in the proceedings to take tax deed and in the sale proceedings. Secondly, the proceeds of the sale shall be applied towards the payment of the total principal, interest, and costs of all such general taxes, the distribution to be made pursuant to direction for disposition of proceeds as set forth in § 7-31-31. Thirdly, the balance shall be applied toward the principal, interest, and costs of all such past-due installments of special assessments. If no sufficient balance remains for the third purpose, the past due installments of special assessments shall remain on books of the county treasurer as lien against each parcel of land purchased by tax deed.