South Dakota

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.