46A-11-22. Cancellation of installments of assessment--Reassessment with further assessments--Issuance of bonds--Consideration of payments by landowner on account of previous assessments or penalties accrued for nonpayment. Installments of any assessment which has been made under the provisions of this chapter, including those past due, if no delinquent assessments have been sold and no bonds issued, at the discretion of the board may be canceled and reassessed separately or together with any further assessment. However, the reassessment, in lieu of unpaid installments, shall be in the same amount as the canceled installments. The board may issue bonds to be paid from funds obtained by such new assessment in accordance with the provisions of this chapter. If any assessment is canceled for purpose of reassessment, either singly or in conjunction with other assessments, consideration shall be given to payments made on account of previous assessments and to penalties or interest accrued on account of nonpayment or delinquency in payment of any previous assessment and such amounts shall be deducted from or added to the final assessments in the amounts paid or accrued.
Source: SDC 1939, § 61.1016; SDCL, § 46-21-22; SL 1985, ch 362, § 119.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.