<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 38-8A-26 - Assessment against land treated by board--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2080572Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2080572SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2080572CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2080572Statute { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2080572DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2080572StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2080572000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2080572DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2080572SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2080572Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=38-8A-26"><span class="s2080572SENU">38-8A-26</span></a><span xml:space="preserve" class="s2080572SENU">. </span><span class="s2080572CL">Assessment against land treated by board--Promulgation of rules.</span></p><p dir="ltr" class="s2080572Statute"><span xml:space="preserve" class="s2080572DefaultParagraphFont">Upon the completion of the treatment performed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=38-8A-25"><span class="s2080572DefaultParagraphFont">38-8A-25</span></a><span class="s2080572DefaultParagraphFont">, the board of supervisors shall determine the land so benefited and notify the board of county commissioners, who shall assess against that land the cost of the treatment. The assessment may be made only against that portion of any tract of land which is the source of the wind or soil erosion.</span></p><p dir="ltr" class="s2080572Statute"><span class="s2080572DefaultParagraphFont">Except as otherwise provided in this section, the assessment may not exceed the actual cost of the treatment or thirty-seven dollars per acre, whichever is less.</span></p><p dir="ltr" class="s2080572Statute"><span xml:space="preserve" class="s2080572DefaultParagraphFont">Beginning January 1, 2021, the commission may, by rules promulgated in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2080572DefaultParagraphFont">1-26</span></a><span class="s2080572DefaultParagraphFont">, annually increase the maximum assessment per acre authorized by this section by the lesser of:</span></p><p dir="ltr" class="s2080572StatuteNumber1"><span class="s2080572DefaultParagraphFont">(1)    Three percent; or</span></p><p dir="ltr" class="s2080572StatuteNumber1"><span class="s2080572DefaultParagraphFont">(2)    The rate of inflation for the preceding calendar year, as established by the United States Department of Labor Bureau of Labor Statistics.</span></p><p dir="ltr" class="s2080572Statute"><span class="s2080572DefaultParagraphFont">The resolution of assessment shall be recorded in the minutes of the board of county commissioners, the original delivered by the clerk of the board to the county director of equalization, and a copy sent by registered mail to the landowner at the address shown on the records of the county director of equalization and to the operator.</span></p><p dir="ltr" class="s2080572Normal"><span xml:space="preserve" class="s2080572000000"> </span></p><p dir="ltr" class="s2080572Normal"><span xml:space="preserve" class="s2080572DefaultParagraphFont-000001">Source: </span><span class="s2080572SCL">SL 1984, ch 263, § 5; SL 2020, ch 177, § 1.</span></p></div></body></html>