Business Improvement Districts

  1. Law
  2. South Dakota Codified Laws
  3. Municipal Government
  4. Business Improvement Districts

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Section
9-55-1

Definition of terms.

Section
9-55-2

Imposition of special assessment or general business license and occupation tax.

Section
9-55-3

Uses to which generated funds may be put.

Section
9-55-4

Creation of business improvement district--Established business area.

Section
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.

Section
9-55-6

Composition of board--Vacancies--Terms--Officers.

Section
9-55-7

Creation of districts by resolution of intent--Contents--Basis of occupation tax or special assessment.

Section
9-55-8

Notice of hearing.

Section
9-55-9

Petition for hearing.

Section
9-55-10

Duties of governing body at hearing--Termination of hearing--Issuance of bonds for convention center from proceeds of general occupational tax.

Section
9-55-11

Procedure for change of boundaries.

Section
9-55-12

Establishment or rejection of districts--Adoption of ordinance establishing district--Contents.

Section
9-55-13

Special assessment against real property located in district--Procedure.

Section
9-55-14

Levy of general business occupation tax in addition to or in place of special assessments.

Section
9-55-15

Procedure for implementation of tax.

Section
9-55-16

Reassessment or changes in rate of levy of special assessment or occupation tax--Procedure.

Section
9-55-17

Limitations on amount of assessments or taxes.

Section
9-55-18

Purpose of taxation or assessment by municipality--Limitations on taxation and assessment--Method of taxation or assessment.

Section
9-55-18.1

Issuance and sale of bonds--Permissible uses of proceeds--Business improvement district to remain in effect.

Section
9-55-19

Procedure for abolishment of district.

Section
9-55-20

Disposition of proceeds of tax or assessment upon abolishment.

Section
9-55-21

Use of donated funds or grants.

Section
9-55-22

Dissolution of district imposing occupational tax on rooms rented.