Section 9-43-49 - Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer. - South-dakota Statutes

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9-43-49. Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer. The municipal auditor or clerk, between the fifteenth day of September and the first day of October in each year, shall certify to the county auditor of the county in which the property assessed is located all special assessments under Plan Two remaining unpaid which became delinquent on or before the fifteenth day of September of that year. In certifying such special assessments the auditor or clerk shall specify the consecutive number of the assessment as shown by the tax book in his office, the original amount of the assessment or installment thereof so certified, the amount of accrued interest on such assessment, and all installments thereof if divided, and penalty thereon to the fifteenth day of September of that year, the name of the person in whom the title of the property rests as shown by said tax book, the character of the improvement for which the assessment was made, and a brief description of the property against which the assessment was made.
The county auditor and county treasurer shall proceed with reference to such assessment as provided by law.

Source: SDC Supp 1960, § 45.2112 (6) as enacted by SL 1963, ch 283, § 9.

State Codes and Statutes

Statutes > South-dakota > Title-9 > Chapter-43 > Statute-9-43-49

9-43-49. Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer. The municipal auditor or clerk, between the fifteenth day of September and the first day of October in each year, shall certify to the county auditor of the county in which the property assessed is located all special assessments under Plan Two remaining unpaid which became delinquent on or before the fifteenth day of September of that year. In certifying such special assessments the auditor or clerk shall specify the consecutive number of the assessment as shown by the tax book in his office, the original amount of the assessment or installment thereof so certified, the amount of accrued interest on such assessment, and all installments thereof if divided, and penalty thereon to the fifteenth day of September of that year, the name of the person in whom the title of the property rests as shown by said tax book, the character of the improvement for which the assessment was made, and a brief description of the property against which the assessment was made.
The county auditor and county treasurer shall proceed with reference to such assessment as provided by law.

Source: SDC Supp 1960, § 45.2112 (6) as enacted by SL 1963, ch 283, § 9.

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Statutes > South-dakota > Title-9 > Chapter-43 > Statute-9-43-49

9-43-49. Certification to county auditor of delinquent assessments under Plan Two--Information supplied--Proceedings by county auditor and treasurer. The municipal auditor or clerk, between the fifteenth day of September and the first day of October in each year, shall certify to the county auditor of the county in which the property assessed is located all special assessments under Plan Two remaining unpaid which became delinquent on or before the fifteenth day of September of that year. In certifying such special assessments the auditor or clerk shall specify the consecutive number of the assessment as shown by the tax book in his office, the original amount of the assessment or installment thereof so certified, the amount of accrued interest on such assessment, and all installments thereof if divided, and penalty thereon to the fifteenth day of September of that year, the name of the person in whom the title of the property rests as shown by said tax book, the character of the improvement for which the assessment was made, and a brief description of the property against which the assessment was made.
The county auditor and county treasurer shall proceed with reference to such assessment as provided by law.

Source: SDC Supp 1960, § 45.2112 (6) as enacted by SL 1963, ch 283, § 9.