Amber Hulse- Oh Hell No

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 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,…

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…

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…

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…