The Director of Public Works or his or her designee shall keep strict account of the costs of work done under this chapter for which assessments are to be made, stating and certifying the description of the land, lots, parts of lots or parcels of land and the amounts chargeable to each. The Director of Public Works or his or her designee shall include in his or her report to the City Council the aggregate amounts chargeable to each lot or parcel as recorded by him or her. The City Finance Officer or his or her designee shall thereupon certify said account, showing the amount, the description of the property and the owner thereof, to the County Auditor, who shall thereupon add such assessment to the general assessment against said property to be collected as municipal taxes for general purposes.
(Prior Code, § L-2-16) (Ord. 955, passed - -)
Statutory reference:
Related provisions, see SDCL §§ 9-29-13, 9-32-1 and 21-10-6