South Dakota Codified Laws 9-43-98. Special record
The finance officer shall prepare a special record which shall contain the following:
(1) A record of all special assessments;
Terms Used In South Dakota Codified Laws 9-43-98
- Lot: includes parcel or tract of land. See South Dakota Codified Laws 9-1-1
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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.
Source: SL 2012, ch 57, § 26.