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S.D. Codified Laws § 9-43-133

Lots subject to assessment both as fronting and abutting property and as property benefited

Source: SL 2012, ch 57, § 61.

If any lot is subject to assessment both as fronting and abutting property and as property within the district or area benefited by the local improvement, the sum of both assessments may be the amount to be stated in the assessment roll against each such lot.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.