SDCL § 31-13-44: Assessment of costs to abutting property--Computation on front foot basis.

The cost of the improvement, except the cost of street intersections, may be assessed to the property fronting or abutting on the improvement. The cost of each portion of the project on which the construction is by resolution substantially uniform shall be divided by the number of feet fronting or abutting on said portion of the project. The quotient shall be the rate of assessment per front foot throughout said portion of the project on which such uniformity exists.