Section 9-45-38 - Front foot assessment for annual maintenance of street surface--Determination,certification and collection.
9-45-38. Front foot assessment for annual maintenance of street surface--Determination, certification and collection. The governing body prior to the assessment of real property within the municipality for the next fiscal year, may levy, annually, for the purpose of maintaining or repairing street surfacing or pavement a special front foot assessment not exceeding forty cents per front foot upon the lots fronting and abutting the street. The assessment shall be apportioned on a front foot basis and levied in the following manner:
The governing body prior to the assessment of real property may, by resolution, designate the lot or portion of lots against which the assessment is to be levied and the amount of the assessment against each lot or portions thereof for such purposes; direct the director of equalization to add the assessment to the general assessment against the property; and certify the assessment together with the regular assessment to the county auditor to be collected as municipal taxes for general purposes. The assessment is subject to review and equalization the same as assessments or taxes for general purposes. Front foot, for the purposes of this section, means the actual front of the premises as established by the buildings thereon, record title and use of the property regardless of the original plat.
Source: SDC 1939, § 45.1710; SL 1955, ch 208; SL 1981, ch 76.