November 1, 1976
Mr. Raymond R. DeGeest
State's Attorney
Charles Mix County
Lake Andes, South Dakota 57356
OFFICIAL OPINION NO. 76-105
Partial payment of special assessments
Dear Mr. DeGeest:
You have requested an official opinion based on the following facts:
FACTS:
The City of Platte, South Dakota, certified a curb and gutter assessment to the County Treasurer to be paid in five equal installments over a period of five years with interest of seven percent. A taxpayer forwarded a check to the County Treasurer under Plan I, SDCL 9-43-29, in the amount of one hundred dollars asking it to be applied to the 1973 curb and gutter assessment. The first payment on that contract amounts to $134.02.
Based on the above facts you ask:
QUESTION:
May the County Treasurer accept a partial payment of a municipal special assessment?
Special assessments under Plan I, SDCL 9-43-29, are certified by the local governing body to the county treasurer. After thirty days from the filing of the assessment roll in the office of the municipal treasurer, the county auditor thereupon certifies the assessment roll to the county treasurer for inclusion on the tax list of the county for collection in accordance with SDCL 10-17.
Special assessments thus assessed are paid in the same manner as real property taxes. If the combined taxes and assessment installments under Plan I are not paid, the parcel shall be sold for taxes and assessments in accordance with Chapter 10-23 (SDCL 9-43-30). The installments under Plan I are due and payable on January 1 following the date of delivery of the assessment roll to the county auditor and on January 1 of each succeeding year until the entire assessment is paid, § 9-43-31.
There is authority for the acceptance of partial payments (§ 10-21-7); while this relates to taxes, it is my opinion it may include special assessments and the county treasurer may accept such payments within the limitations of § 10-21-7.
Respectfully submitted,
WILLIAM J. JANKLOW
ATTORNEY GENERAL
WJJ:JD:rw
