Section 9-14-20 - Special assessment records and reports by appointed financial official.
9-14-20. Special assessment records and reports by appointed financial official. The appointed financial official shall keep a list of all certificates issued for work or any other purpose, and before the levy by the governing body of any special tax shall, unless that duty is performed by the engineer, report to the governing body a schedule of all lots which may be subject to the proposed special tax or assessment, and also the amount of such special tax or assessment which it may be necessary to levy on such lots which schedule shall be verified by the official's affidavit.
Source: SL 1890, ch 37, art VII, § 3; RPolC 1903, § 1246; SL 1913, ch 119, § 67; RC 1919, § 6287; SDC 1939, § 45.1119; SL 1959, ch 268; SL 1995, ch 45, § 7.