South Dakota Codified Laws 9-43-132. Apportionment of costs according to benefits accruing to lots
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The total cost, or any portion of the cost that is assessable against all the real property within any district or area benefited by the local improvement, may be apportioned according to the benefits to accrue to each lot or tract, as determined by the governing body. In determining benefits to a district or area, the governing body shall determine the amount in which each lot or tract located within the district or area will be benefited by the construction of the improvement, and shall assess against each lot or tract that amount, not exceeding its special benefit, as is necessary to pay its just portion of the total cost of the work to be assessed.
Terms Used In South Dakota Codified Laws 9-43-132
- Lot: includes parcel or tract of land. See South Dakota Codified Laws 9-1-1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2012, ch 57, § 60.