The bill amends existing laws regarding the assessment of properties for road improvements in South Dakota by eliminating the cap on assessment amounts. Specifically, it removes the previous limitation that assessments could not exceed two dollars per front foot in any calendar year. The new language allows the board of supervisors to determine the assessment amount deemed advisable for road improvements without being restricted by this cap. Additionally, the bill clarifies that the assessments must be certified to the county and collected as part of real estate taxes, and that the funds must be used solely for road improvements within the assessed road district.

Furthermore, the bill modifies the process for levying special front foot assessments for maintaining or repairing roadways. It establishes that the assessment must be apportioned on a front foot basis and set by the board of supervisors or county commissioners at the annual meeting. The new provisions ensure that the assessment process is more flexible and allows for greater funding for road improvements, while also detailing the responsibilities of the county commissioners when levying assessments in unorganized townships.

Statutes affected:
Introduced, 01/30/2025: 31-13-17, 31-13-51