Municipal Calendar

October 2017 S M T W T F S

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November 2017 S M T W T F S

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October

On or before October 1 – The tax levies for the ensuing yearmustbecertifiedtothecountyauditor.(SDCL10-127; See Hdbk. Sec. 12.066)

In October– The State Department of Revenue mails out liquor license application forms to all licensees to be completed and submitted to the local authorities for initial actionatthefirstregularmeetingofthegoverningbodyin November. (NOTE: This is an administrative determination so no statutory citation is possible.)

Second Monday of October– NativeAmericans’Day –State holiday (SDCL1-5-1)

By October15 – The secretary of revenue shall apportion the money in the local government highway and bridge fund. (SDCL32-11-35; See Hdbk., sec. 12.255(6))

No later than November 1 – The special assessment roll for all assessments payable under the Plan One option must be delivered to the county auditor. (SDCL9-43-105; See Hdbk., sec. 12.160)

No later than November 1 – Delinquent special assessment installments which are payable under the Plan Twooptionmustbecertifiedtothecountyauditor.(SDCL 9-43-106; See Hdbk., sec. 12.160)

NolaterthansecondTuesdayinNovember–Governing boards wishing to consolidate boards of equalization must approve a resolution outlining consolidated board membership no later than the second Tuesday in November. (SDCL10-11-66; See Hdbk., sec. 12.120)

Boundary changes – Municipalities must notify the Department of Revenue of any resolution or amendment enactedwhichchangestheboundariesofthemunicipality. Notification shall be in written form, shall contain a copy of the resolution or amendment, and may be sent by electronic means or registered mail. Municipalities shall also provide any changes and additions to streets and addresses. (SDCL10-52-13; See Hdbk., sec. 14.172)

November

No later than November 1 – The liquor tax reversion must be made. (SDCL35-5-22; See Hdbk., sec. 11.600)

No later than November 1 – The special assessment roll for all assessments payable under the Plan One option must be delivered to the county auditor. (SDCL9-43-105; See Hdbk., sec. 12.160)

No later than November 1 – Delinquent special assessment installments which are payable under the Plan Twooptionmustbecertifiedtothecountyauditor.(SDCL 9-43-106; See Hdbk., sec. 12.160)

November 1 – All property subject to taxation shall be listedandassessedannually,butthevalueofsuchproperty is to be determined according to its value on the first day of November preceding the assessment. (SDCL 10-6-2; See Hdbk., sec. 12.105)

First Tuesday after the first Monday in November –

The general election is held each even numbered year. (SDCL12-2-2)

November11–Veterans’Day–Stateholiday(SDCL1-51)

NolaterthansecondTuesdayinNovember–Governing boards wishing to consolidate boards of equalization must approve a resolution outlining consolidated board membership. (SDCL10-11-66; See Hdbk., sec. 12.120)

Fourth Thursday of November – Thanksgiving Day –State holiday (SDCL1-5-1)

Boundary changes – Municipalities must notify the Department of Revenue of any resolution or amendment enactedwhichchangestheboundariesofthemunicipality. Notification shall be in written form, shall contain a copy of the resolution or amendment, and may be sent by electronic means or registered mail. Municipalities shall also provide any changes and additions to streets and addresses. (SDCL10-52-13; See Hdbk., sec. 14.172)