{"data":{"id":"us-sd/sdcl-9-43-98","jurisdiction":"us-sd","citation":"SDCL § 9-43-98","heading":"Special record.","body":"The finance officer shall prepare a special record which shall contain the following:\n(1) A record of all special assessments;\n(2) The consecutive number of the item;\n(3) The date the assessment is due;\n(4) The name of the property owner as provided by the director of equalization;\n(5) The legal description of the property;\n(6) The amount assessed against each lot;\n(7) The character of the improvement for which the assessment is made; and\n(8) The date of payment of each assessment or installment that is paid to the municipality.\nThe 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.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-43. SPECIAL ASSESSMENTS AND FINANCING OF IMPROVEMENTS"],"source_url":"https://sdlegislature.gov/Statutes/9-43-98","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b6d66cba3641b3c8095b0a7c9a6eaabae4699131227d91a3e8428976eae51a3c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-43-97","next":"us-sd/sdcl-9-43-99"},"notice":"GroundRules: Original legal text. Not legal advice."}