Section 9-55-10 – Duties of governing body at hearing–Termination of hearing–Issuance of bonds for convention center from proceeds of general occupational tax.
9-55-10. Duties of governing body at hearing–Termination of hearing–Issuance of bonds for convention center from proceeds of general occupational tax. 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 […]
Section 9-55-11 – Procedure for change of boundaries.
9-55-11. Procedure for change of boundaries. 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 additional resolution of […]
Section 9-55-12 – Establishment or rejection of districts–Adoption of ordinance establishing district–Contents.
9-55-12. Establishment or rejection of districts–Adoption of ordinance establishing district–Contents. 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 information: (1)The […]
Section 9-55-13 – Special assessment against real property located in district–Procedure.
9-55-13. Special assessment against real property located in district–Procedure. 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 […]
Section 9-55-14 – Levy of general business occupation tax in addition to or in place of special assessments.
9-55-14. Levy of general business occupation tax in addition to or in place of special assessments. 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 […]
Section 9-55-15 – Procedure for implementation of tax.
9-55-15. Procedure for implementation of tax. 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 governing body […]
Section 9-55-16 – Reassessment or changes in rate of levy of special assessment or occupation tax–Procedure.
9-55-16. Reassessment or changes in rate of levy of special assessment or occupation tax–Procedure. 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 […]
Section 9-55-17 – Limitations on amount of assessments or taxes.
9-55-17. Limitations on amount of assessments or taxes. 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 tax may not […]
Section 9-54-2 – Power to issue bonds, acquire or construct projects and enter revenue agreements–Location of projects.
9-54-2. Power to issue bonds, acquire or construct projects and enter revenue agreements–Location of projects. For the purposes stated in §9-54-1, any municipality may issue revenue bonds, the proceeds of which shall be used only to purchase, construct, reconstruct, acquire sites for, enlarge, improve, or remodel buildings, structures, or equipment, and to enter into revenue […]
Section 9-55-2 – Imposition of special assessment or general business license and occupation tax.
9-55-2. Imposition of special assessment or general business license and occupation tax. 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 […]