After approval by the board, the directors shall examine the plans, hold hearings on the proposals, and by resolution state that the proposed work, or any part thereof, should be accomplished. The resolution shall state whether the cost shall be paid by a general tax levy against all taxable real property located within the district, by a special assessment against real property within the district that will specially benefit by the project or by both a general tax levy and a special assessment with the portion to be paid by each.

Terms Used In South Dakota Codified Laws 46A-18-42

  • 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 1984, ch 293, § 41; SL 1990, ch 366, § 12.