59 chapters · 1,226 sections in this title.
SDCL § 9-55-1 Definition of terms
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Terms as used in this chapter mean: (1) "Assessable unit," the front foot, square foot, equivalent front foot, or other unit of assessment established under the proposed method of assessment set forth in the resolution of intent to create a business improvement district; (2) "Occ…
SDCL § 9-55-10 Duties of governing body at hearing--Termination of hearing--Issuance of bonds for convention center from proceeds of general occupational tax
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If a hearing is held under subdivision 9-55-7(2), the governing body shall: (1) Hear all protests and receive evidence for or against the proposed action; (2) Rule upon all written protests received prior to the close of the hearing, which ruling shall be final; and (3) Continue …
SDCL § 9-55-11 Procedure for change of boundaries
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If the governing body decides to change the boundaries of a proposed district, the hearing shall be continued to a time at least thirty days after such decision and the notice shall be given as prescribed in § 9-55-8 , showing the boundary amendments. However, no new or additiona…
SDCL § 9-55-12 Establishment or rejection of districts--Adoption of ordinance establishing district--Contents
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The governing body, following a hearing held pursuant to subdivision 9-55-7(2), may establish or reject any proposed district or districts. If the governing body decides to establish a district, it shall adopt an ordinance to that effect. The ordinance shall contain the following…
SDCL § 9-55-13 Special assessment against real property located in district--Procedure
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A municipality may levy a special assessment against the real property located in a district, to the extent of the special benefit on such property, for the purpose of paying all or any part of the total costs and expenses of any project authorized by this chapter, within the dis…
SDCL § 9-55-14 Levy of general business occupation tax in addition to or in place of special assessments
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In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off - street parking facilities and pro…
SDCL § 9-55-15 Procedure for implementation of tax
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For the purposes of implementing the tax imposed under § 9-55-14 , the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14 , shall be made and enforced in such a manner as the g…
SDCL § 9-55-16 Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure
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If, subsequent to the levy of an occupation tax or a special assessment, the use of any parcel of land shall change so that, had the new use existed at the time of making such levy, the assessment or levy on such property would have been higher than the levy or assessment actuall…
SDCL § 9-55-17 Limitations on amount of assessments or taxes
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The total amount of special assessments or general business occupation taxes levied under this chapter may not exceed the total costs and expenses of the projects authorized in the resolution of intent for such district. The levy of any additional special assessment or occupation…
SDCL § 9-55-18 Purpose of taxation or assessment by municipality--Limitations on taxation and assessment--Method of taxation or assessment
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A municipality may levy a general business occupation tax, or a special assessment against the real property located in a district to the extent of the special benefit to such property, for the purpose of paying all or any part of the cost of maintenance, repair and reconstructio…
SDCL § 9-55-18.1 Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect
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Any municipality that has created a business improvement district as provided by this chapter, and levied special assessments or general business occupation taxes, or both, may issue and sell bonds payable from the special assessments, business occupation taxes, or both, as provi…
SDCL § 9-55-19 Procedure for abolishment of district
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The governing body may, by ordinance, abolish a district after a hearing thereon. The governing body shall adopt a resolution of intent to abolish the area at least thirty days prior to the hearing required by this section. The resolution shall give the time and place of the hear…
SDCL § 9-55-2 Imposition of special assessment or general business license and occupation tax
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Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both. Source: SL 1986, ch 81 ,…
SDCL § 9-55-20 Disposition of proceeds of tax or assessment upon abolishment
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Upon abolishment of a district, any proceeds of the occupation tax or the special assessment, or assets acquired with such proceeds, are subject to disposition as the governing body shall determine. Source: SL 1986, ch 81 , § 20.
SDCL § 9-55-21 Use of donated funds or grants
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The municipality may receive, administer, and disburse donated funds or grants for the purposes of and in the manner authorized by this chapter. Source: SL 1986, ch 81 , § 21.
SDCL § 9-55-22 Dissolution of district imposing occupational tax on rooms rented
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If a district has imposed an occupation tax based on rooms rented and the occupational tax revenue was used only for the promotion of the district, a majority of the landowners may dissolve the district established pursuant to § 9-55-7 by submitting a petition to the governing bo…
SDCL § 9-55-3 Uses to which generated funds may be put
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Any money generated pursuant to § 9-55-2 may be used for any one or more of the following purposes: (1) The acquisition, construction, maintenance, and operation of public off-street parking facilities for the benefit of the district area; (2) Improvement of any public place or f…
SDCL § 9-55-4 Creation of business improvement district--Established business area
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A municipality may create a business improvement district only as provided by this chapter. A municipality that has not adopted any zoning ordinance pursuant to § 9-12-13 may create a business improvement district anywhere within the boundaries of the municipality. If a municipal…
SDCL § 9-55-5 Appointment of business improvement board--Designation of boundaries of district--Duties of board--Proposal of more than one district as part of same development plan
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The mayor shall, with the approval of the governing body, appoint a business improvement board consisting of property owners, residents, business operators or users of space within the business area to be improved. The governing body shall, by resolution, designate the boundaries…
SDCL § 9-55-6 Composition of board--Vacancies--Terms--Officers
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The board shall consist of no less than five members to serve such terms as the governing body, by resolution, determines. The mayor, with the approval of the governing body, shall fill any vacancy for the remainder of the term vacated. A member of such board may serve more than …
SDCL § 9-55-7 Creation of districts by resolution of intent--Contents--Basis of occupation tax or special assessment
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Upon receiving a recommendation from the business improvement board, the governing body may create one or more business improvement districts by adopting a resolution of intent to establish a district or districts. The resolution shall contain the following information: (1) A des…
SDCL § 9-55-8 Notice of hearing
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A notice of a hearing required under subdivision 9-55-7(2) shall be given by mailing a complete copy of the resolution of intent to each owner of taxable property as shown on the property tax roll for the proposed district. If an occupation tax is to be imposed, a copy of the res…
SDCL § 9-55-9 Petition for hearing
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The owners of a majority of the assessable front footage in a business area or the users of a majority of space in a business area may, by petition, direct the governing body to hold a hearing to create a district pursuant to this chapter. Source: SL 1986, ch 81 , § 9; SL 1990, c…