Section 46A-7-3 - Special assessment--Submission of question of levy by board of directors, notice ofelection--Authorized by majority of votes for assessment--Making of assessment byboard, amount--Ent - South-dakota Statutes

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46A-7-3. Special assessment--Submission of question of levy by board of directors, notice of election--Authorized by majority of votes for assessment--Making of assessment by board, amount--Entry upon assessment roll and upon tax list by county auditor--Collection, laws governing. The board of directors may at any time, when in its judgment deemed advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in chapters 46A-4 to 46A-7, inclusive. Such election must be called upon the notice prescribed, and the same shall be held and the result thereof determined and declared in all respects in conformity with the provisions of said chapters. The notice must specify the amount of money proposed to be raised, and the purpose for which it is intended to be raised, at such election; the ballots shall contain the words "Assessment--Yes," "Assessment--No." If a majority of the votes are "Assessment--Yes," the board shall, at the time of the annual levy thereunder, levy an assessment sufficient to raise the amount voted; the assessment so levied and computed shall be entered upon the assessment roll and upon the tax list by the county auditor and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection of real estate taxes and sale of land for taxes are hereby made applicable to the assessment herein provided for; and when collected such assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice of such special election.

Source: SDC 1939, § 61.0923; SDCL, § 46-15-3.

State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-3

46A-7-3. Special assessment--Submission of question of levy by board of directors, notice of election--Authorized by majority of votes for assessment--Making of assessment by board, amount--Entry upon assessment roll and upon tax list by county auditor--Collection, laws governing. The board of directors may at any time, when in its judgment deemed advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in chapters 46A-4 to 46A-7, inclusive. Such election must be called upon the notice prescribed, and the same shall be held and the result thereof determined and declared in all respects in conformity with the provisions of said chapters. The notice must specify the amount of money proposed to be raised, and the purpose for which it is intended to be raised, at such election; the ballots shall contain the words "Assessment--Yes," "Assessment--No." If a majority of the votes are "Assessment--Yes," the board shall, at the time of the annual levy thereunder, levy an assessment sufficient to raise the amount voted; the assessment so levied and computed shall be entered upon the assessment roll and upon the tax list by the county auditor and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection of real estate taxes and sale of land for taxes are hereby made applicable to the assessment herein provided for; and when collected such assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice of such special election.

Source: SDC 1939, § 61.0923; SDCL, § 46-15-3.

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State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-3

46A-7-3. Special assessment--Submission of question of levy by board of directors, notice of election--Authorized by majority of votes for assessment--Making of assessment by board, amount--Entry upon assessment roll and upon tax list by county auditor--Collection, laws governing. The board of directors may at any time, when in its judgment deemed advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in chapters 46A-4 to 46A-7, inclusive. Such election must be called upon the notice prescribed, and the same shall be held and the result thereof determined and declared in all respects in conformity with the provisions of said chapters. The notice must specify the amount of money proposed to be raised, and the purpose for which it is intended to be raised, at such election; the ballots shall contain the words "Assessment--Yes," "Assessment--No." If a majority of the votes are "Assessment--Yes," the board shall, at the time of the annual levy thereunder, levy an assessment sufficient to raise the amount voted; the assessment so levied and computed shall be entered upon the assessment roll and upon the tax list by the county auditor and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection of real estate taxes and sale of land for taxes are hereby made applicable to the assessment herein provided for; and when collected such assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice of such special election.

Source: SDC 1939, § 61.0923; SDCL, § 46-15-3.