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South Dakota Codified Laws
Title 9
Chapter 9-55
S.D. Codified Laws ch. 9-55
Business Improvement Districts
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9-55-1
Definition of terms.
9-55-2
Imposition of special assessment or general business license and occupation tax.
9-55-3
Uses to which generated funds may be put.
9-55-4
Creation of business improvement district--Established business area.
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.
9-55-6
Composition of board--Vacancies--Terms--Officers.
9-55-7
Creation of districts by resolution of intent--Contents--Basis of occupation tax or special assessment.
9-55-8
Notice of hearing.
9-55-9
Petition for hearing.
9-55-10
Duties of governing body at hearing--Termination of hearing--Issuance of bonds for convention center from proceeds of general occupational tax.
9-55-11
Procedure for change of boundaries.
9-55-12
Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.
9-55-13
Special assessment against real property located in district--Procedure.
9-55-14
Levy of general business occupation tax in addition to or in place of special assessments.
9-55-15
Procedure for implementation of tax.
9-55-16
Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.
9-55-17
Limitations on amount of assessments or taxes.
9-55-18
Purpose of taxation or assessment by municipality--Limitations on taxation and assessment--Method of taxation or assessment.
9-55-18.1
Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect.
9-55-19
Procedure for abolishment of district.
9-55-20
Disposition of proceeds of tax or assessment upon abolishment.
9-55-21
Use of donated funds or grants.
9-55-22
Dissolution of district imposing occupational tax on rooms rented.