South Dakota § 9-43-98 - Special record.
Full text of South Dakota South Dakota Codified Laws § 9-43-98 — Special record., with citation guidance and answers to common questions.
§ 9-43-98. Special record.
The finance officer shall prepare a special record which shall contain the following:
(1) A record of all special assessments;
(2) The consecutive number of the item;
(3) The date the assessment is due;
(4) The name of the property owner as provided by the director of equalization;
(5) The legal description of the property;
(6) The amount assessed against each lot;
(7) The character of the improvement for which the assessment is made; and
(8) The date of payment of each assessment or installment that is paid to the municipality.
The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27.
Source: SL 2012, ch 57, § 26.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 9-43-98
What does South Dakota Codified Laws § 9-43-98 cover?
Section 9-43-98 ("Special record.") 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 § 9-43-98?
A common citation format is "South Dakota Codified Laws § 9-43-98" (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 § 9-43-98 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.