South Dakota Codified Laws 31-13-52. Levy of special assessments–Addition to general levy–Review and equalization
The township board of supervisors prior to the assessment of real property may, by resolution, designate the real property, the lot, or the portion of lots or real property against which the assessment is to be levied, the amount of the assessment against the real property, lot, or portions thereof for such purposes, and direct the county auditor to add such assessment to the general assessment against the property to be collected as township taxes for general purposes. The assessment shall be subject to review and equalization the same as assessments or taxes for general purposes. For the purposes of this section, front foot, shall mean the actual front of the premises as established by the buildings thereon, record title and use of the property regardless of the original plat thereof.
Terms Used In South Dakota Codified Laws 31-13-52
- 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.
Source: SL 1979, ch 197, § 21.