FRONT FOOT ASSESSMENTS

K-6 FRONT FOOT ASSESSMENTS

K-6-1 PURPOSE

The purpose of this chapter is to establish authority for front foot assessment fee for annual maintenance and repair of street surfacing.

Authority: SDCL 9-45-38

K-6-2 FRONT FOOT ASSESSMENT FEE FOR STREET MAINTENANCE AND REPAIR

The city council, prior to the assessment of real property within the city for the next fiscal year, may levy annually for the purpose of maintaining or repairing street surfacing or pavement a special front foot assessment fee not to exceed $.40 per front foot upon the lots fronting and abutting the street. Such funds received from this assessment shall be used only for maintenance and repairing of existing streets.

Source:  Ord 925

K-6-3 ASSESSMENT FEE APPORTIONED ON A FRONT FOOT BASIS AND LEVIED ACCORDINGLY

The city council, prior to the assessment of real property, may by resolution designate the lot or portion of lots against which the assessment is to be levied and the amount of the assessment against each lot or portions thereof for such purposes; notify the director of equalization to add the assessment to the general assessment against the property; and certify the assessment together with the regular assessment to the county auditor to be collected as taxes for the City of Fort Pierre for any general purposes. The assessment fee is subject to review and equalization the same as assessments or taxes for general purposes. Front foot, for the purposes of this section, means the actual front of the premises as established by the buildings thereon, record title, and use of the property regardless of the original plat.

Source:  Ord 925