S.D. Codified Laws § 31-13-48
Current through the 2024 Legislative Session
In the resolution of necessity it may be provided that the township will pay any definite, specified portion or all of the cost of street improvements fronting or abutting on the long side of a corner lot, or it may be provided by a resolution that such portion of the cost may be spread as an area tax on the blocks fronting and abutting on said pavement so as to include one-half of the property between the street improved and the next street whether the property abuts the street. In no case may the property situated more than three hundred feet from the improvement be assessed.
SDCL 31-13-48