Dear Ms. Semmler and South Dakota Department of Revenue, I am writing as a concerned South Dakota landowner regarding the collection of road district fees. Your department has previously published materials that clearly distinguish between a special assessment and a special maintenance fee (SDCL 9-43-138), the latter being a tool available only to municipalities and…

Over the past couple years, I have learned something uncomfortable about local government in South Dakota: Transparency is often praised in public, but much harder to find in practice. I recently asked a local sheriff’s department for bodycam footage from a public road district meeting attended by a deputy while on duty. I was initially…

In South Dakota, the “Closed Loop” often relies on technical confusion to keep people out of court. Regarding Small Claims, there is a significant distinction between the Clerk of Courts and the Judge that the board’s lawyer likely used to get your case dismissed. 1. The Clerk’s Role: Procedural Acceptance In South Dakota, the Clerk…

A county can collect millions of dollars for ten years through fees that have no basis in state law. Yet, their likely defense is simple: “We thought we were doing it right.” This is the central flaw in South Dakota’s oversight system. The defense of “good faith error”—often used as a legal shield—means that as…

In a healthy county, when two people who have actually seen the “sausage being made” come forward with documented evidence of illegal bylaws and unauthorized taxes, we call them whistleblowers. In the “Closed Loop” of our county, we call them “annoyed troublemakers.” Our local State’s Attorney has apparently pioneered a bold new legal theory: If…

In our previous post, we exposed the “Good Standing” scam—how local road boards use illegal bylaws to block landowners from running for office, in direct violation of SDCL 31-12A-1.1. But there is a much larger question: Where are the adults in the room? In XXXXX County, the “Closed Loop” isn’t just about a rogue road…

Why a SD Road District is Your New Best Friend. Have you ever looked at your neighbors and thought, “I’d love to tax these people, but I don’t want the hassle of actually being ‘elected’ or ‘accountable’?” Well, pull up a chair, patriot! I’ve discovered the greatest legal “glitch” in the 605: The South Dakota…

When a private citizen makes a mistake on their taxes, the government doesn’t say, “Oh well, you thought you were doing it right.” They send a bill, they add interest, and they threaten a lien. But when a County Auditor certifies millions of dollars in unauthorized “Special Maintenance Fees” for a special district, the defense…

When the Auditor, Commissioners, and State’s Attorney collectively refuse to address documented statutory violations, the “Closed Loop” has moved from a neighborhood board to a county-level systemic failure. In South Dakota, the path forward shifts from requesting action to compelling it through higher authorities or the court system. 1. Compelling Action: The Writ of Mandamus…

The table below clarifies which districts have the authority to impose a general tax (Levy) and which can use a special assessment (for new improvements). The authority to use a specific, annual “Maintenance Fee” is highly restricted. District Type General Levy Power Special Assessment Power (New Construction) Annual Maintenance Fee Authority (per SDCL 9-43-138) Road…

In the post-mortem of any failed road district election, the board often points to low voter turnout as proof that the community is “satisfied” or “apathetic.” But in 2026, we must call this what it actually is: State-sponsored disenfranchisement. When residents are told by their board, their Auditor, and their State’s Attorney that their voices…

We need auditors in South Dakota! We need our sheriff’s department to be challenged on their stance that public records are not really public records. For that matter, how many other offices have refused to provide public records and we’ve found NO support from the Office of Hearing Examiners. And the only way to go…

The South Dakota public has recently become aware that many special districts have been unlawfully imposing a “special maintenance fee” with the blessing of their respective county (ies) and the blind eye of their county state’s attorney. It’s been suggested that rather than requiring all these special districts and the county to start following the…

In South Dakota, when a developer wants to build a new apartment complex or a luxury hotel, a specific and controversial government tool often appears: the Tax Increment Financing (TIF) district. TIFs are currently used across our state to subsidize private development with public money. They represent the ultimate “Closed Loop”—a process designed to enrich…

As the 2026 South Dakota Legislative Session kicks off, the air in Pierre is thick with talk of “transparency” and “taxpayer protection.” We’ve seen the reports from the 2025 Property Tax Task Force, and we’ve heard the promises of new oversight. But for those of us living in the “Closed Loop” of small special districts,…

In South Dakota, while both special assessments and maintenance fees fund local improvements, they are distinct legal mechanisms with separate procedural requirements within the municipal code (SDCL 9-43). Special Assessments A special assessment is used by a city to finance the construction of new, permanent local improvements (e.g., a new street, curb, or sewer line)….

As we enter the 2026 election cycle, South Dakota stands at a definitive crossroads. For the last several years, our state’s economic strategy has been dominated by a “recruitment first” mentality—the idea that the health of our economy is measured by how many out-of-state license plates we can attract and how many high-profile corporate logos…

In many of South Dakota’s rural neighborhoods, the most direct form of government we encounter is the special purpose district—whether it’s for roads, water, or sanitation. Under current state laws, these districts often operate with a small board of just three trustees. While a three-person board might seem efficient on paper, it has become a…

In South Dakota, we pride ourselves on local control. However, there is a dark side to “local control” when it manifests as Special Purpose Districts (Road, Sanitary, Irrigation). These districts were designed to give neighbors a way to manage shared infrastructure, but the laws governing them—specifically SDCL 31-12A—have created a constitutional crisis in our rural…

This is part of a conversation I had, trying to determine my next moves and what I should publish here. I decided to publish a large portion of our conversation. A couple of sidenotes: The clerk took the filing and said she would immediately check with the judge. As she continued the filing process, I/we…