9-43-100. Continuing lien on property–Exceptions. Any special assessment lawfully levied upon real property assessed pursuant to this chapter is a continuing lien on the property as against all persons except the United States and this state. The lien continues for fifteen years from the due date of the last installment. Source: SL 2012, ch 57, […]
9-43-101. Waiver or reduction of special assessments. A municipality may waive or reduce special assessments levied against owner-occupied single family dwellings if the head of the household is sixty-five years of age or older, or is disabled, or if the annual household income does not exceed the federal poverty level as updated annually on the […]
9-43-102. Resolution to specify payment under Plan One or Plan Two. All special assessments are payable under Plan One or Plan Two. Plan One–Collection by county treasurer. Plan Two–Collection by municipal finance officer. Before any contract is let or before bonds are issued for any local improvement for which special assessments are to be levied, […]
9-43-103. Payment due dates–Interest on unpaid installments. The installments of each assessment under Plan One or Plan Two are due and payable, one on January first following the date of approval of the assessment roll, and one on January first of each succeeding year until the entire assessment is paid. The governing body shall fix […]
9-43-104. Payment without interest or interest to the date of payment. Any assessment or installment under Plan One or Plan Two may be paid without interest to the municipal finance officer at any time within thirty days after the approval of the assessment roll. Thereafter, and before the due date of the first installment, the […]
9-43-105. Delivery of assessment roll to county auditor under Plan One. Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of approval or at the expiration of the thirty-day period for prepayment without interest, whichever is later. Before delivering the assessment roll […]
9-43-106. Delivery of assessment roll to county auditor under Plan Two–Notice of payment of delinquent installment. Under Plan Two, the finance officer shall deliver no later than November first to the county auditor of the county in which the property assessed is located, all special assessments remaining unpaid that have become delinquent on or before […]
9-43-107. Time for Plan One payment to municipal finance officer. No installment under Plan One may be paid to the municipal finance officer on or after January first after certification to the county auditor. Source: SL 2012, ch 57, §35.
9-43-108. County auditor to certify installment, interest, and general taxes to the county treasurer for collection. The county auditor shall include each installment under Plan One, unless advised by the finance officer of the municipality of the prior payment, in the taxes collectible in the year in which the installment is due, upon each parcel […]
9-43-109. Calculation of interest on installments–Delinquent installments–Penalty. The first installment under Plan One or Plan Two shall include interest from the date of approval of the assessment roll with the finance officer of the municipality to May first of the year in which the first installment is due. Each subsequent installment shall include one year’s […]
9-43-110. Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality. The amount owing by any county, municipality, school district, or the state on account of assessments under Plan One or Plan Two against property within the municipality is payable by the treasurer of the governmental subdivision […]
9-43-111. Payment of proceeds of special assessments under Plan One or delinquent Plan Two. All proceeds of special assessments under Plan One or delinquent Plan Two shall be paid to the finance officer of the municipality with the proceeds of other taxes. Source: SL 2012, ch 57, §39.
9-43-112. Sale of parcel for nonpayment of taxes and assessments–Redemption. If the combined taxes and assessment installments under Plan One or delinquent Plan Two are not paid, the parcel may be sold for all such taxes and assessments in accordance with chapter 10-23. There may be no separate sale as provided in §10-23-1 but each […]
9-43-113. County bid to include assessments–Payment and discharge of lien. If any such parcel is bid off in the name of the county, the bid shall include the amount of the delinquent installment of special assessments under Plan One or Plan Two. Any parcel may be discharged from the assessments at any time by paying […]
9-43-114. Negotiable bonds to finance local improvement. The governing body may provide by ordinance or resolution for the issuance of negotiable bonds without a vote of the voters in an amount not exceeding the entire cost of the local improvement. The bonds shall be issued and sold as provided in chapter 6-8B. However, all bonds […]
9-43-115. Fund for payment of cost of improvements. All amounts derived from special assessments for all local improvements shall be receipted into the account of the municipality. The proceeds of the sale of bonds issued pursuant to §9-43-114 shall be placed into a fund and may be used only for the payment of the cost […]
9-43-116. Transfer of special assessment bonds to general obligation bond sinking fund. If general obligation bonds are authorized, issued, and sold and the proceeds expended for the purpose of any local improvements of a type for which assessments may lawfully be levied, and if assessments have been levied on account of such improvements in the […]
9-43-117. Application of moneys received from collection of assessments. All moneys received from collections of assessments for any local improvement wholly or partially financed from the proceeds of general obligation bonds shall be applied toward payment of the assessment bonds issued on account thereof, including those held in the debt service fund for the general […]
9-43-118. Application of moneys collected in debt service fund for general obligation bonds–Tax levy for payment of general obligation bonds–Transfer of assessment bonds. The moneys collected in and held by the debt service fund for the general obligation bonds shall be applied toward the payment of the general obligation bonds and interest, and the governing […]
9-43-119. Calculation of net indebtedness of municipality on general obligation bonds. The principal amount of all special assessment bonds that are held in any debt service fund and that are not in default as to either principal or interest, as well as other assets of the fund, are deductible from the principal amount of the […]
