(A) Designation of lots to be assessed. Pursuant to SDCL § 9-43-138, all lots in the city fronting a street shall be assessed on the front foot basis.
(B) Amount of assessment. There shall be levied upon all lots fronting a street $0.90 cents per front foot. Front foot means the actual front foot of the premises as established by the buildings thereon, record title and use of the property regardless of the original plat.
(C) Assessment. The City Finance Officer is directed to add such assessment to the general assessment against the property and certify the assessment together with the regular assessment to the county auditor to be collected as municipal taxes for general purposes.
(D) Assessment subject to review. The assessment is subject to review and equalization the same as assessments or taxes for general purposes.
(Res. 2020-07, passed 10-13-2020)