South Dakota § 9-43-87 - Assessment roll.
Full text of South Dakota South Dakota Codified Laws § 9-43-87 — Assessment roll., with citation guidance and answers to common questions.
§ 9-43-87. Assessment roll.
At any time after the contract is signed, for any local improvement for which special assessments are to be levied, the governing body may make and file in the office of the finance officer an assessment roll showing:
(1) The name of the owner of each lot to be assessed as shown by the assessment roll of the county director of equalization;
(2) The legal description of each parcel of land to be assessed. The division by deeds of platted lots shall be recognized. The legal description of lands included in the assessment roll shall be taken as of the date of the adoption of the resolution of necessity; and
(3) The amount assessed against each lot.
Source: SL 2012, ch 57, § 15; SL 2016, ch 52, § 2.
Frequently Asked Questions About South Dakota § 9-43-87
What does South Dakota Codified Laws § 9-43-87 cover?
Section 9-43-87 ("Assessment roll.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 9-43-87?
A common citation format is "South Dakota Codified Laws § 9-43-87" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 9-43-87 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.