Section 9-38-53 - Front foot assessment against adjoining property for maintenance andimprovement of parks and boulevards.
9-38-53. Front foot assessment against adjoining property for maintenance and improvement of parks and boulevards. The governing body, upon recommendation of the board, may at the time of making its annual tax levy for other purposes levy for the purpose of maintaining, repairing, planting, and otherwise improving and caring for the parks, parkways, boulevards, and other public grounds and thoroughfares under the control of the board a special front foot assessment not to exceed ten cents per front foot upon the lots fronting and abutting thereon. The governing body, upon the recommendation of the board and with the consent of seventy-five percent of the owners of property fronting and abutting a boulevard, may at the time of making its annual tax levy for other purposes levy for the purpose of maintaining, repairing, planting, and otherwise improving and caring for any boulevard under the control of the board a special front foot assessment not to exceed eighty-five cents per front foot upon the lots fronting and abutting the boulevard. Any assessment shall be apportioned as the assessment for maintaining service sewers and shall be certified to the county auditor and shall be collected as municipal taxes for general purposes.
Source: SL 1915, ch 260, §§ 57, 58; SL 1917, ch 305, § 4; RC 1919, §§ 6500, 6501; SL 1925, ch 237, §§ 7, 8; SDC 1939, § 45.2532; SL 1995, ch 50.