September 26, 2023

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TOWNSHIPS

Hand County Townships

Alden, Alpha, Bates, Burdette, Campbell, Carlton, Cedar, Como, Fairview**, Florence, Gilbert, Glendale, Grand, Greenleaf, Harrison*, Hiland, Holden, Howell**, Hulbert, Linn, Logan, Midland, Miller, Mondamin, Ohio, Ontario, Park, Pearl, Plato, Pleasant Valley, Ree Heights**, Riverside, Rock Dale, Rose Hill, Saint Lawrence, Spring**, Spring Hill, Spring Lake, Wheaton, York.

Townships with * denote current unorganized townships.

Townships with ** denote townships formed in 2023.

Welcome to the Hand County Township page, hosted by the Hand County Auditor’s Office with content from the Director of Equalization.

Contacting the county:

Records Retention for Townships

  • What to keep, what can be destroyed and when?
  • Click this link to visit the Records Retention and Destruction Schedule published by the Bureau of Administration.

System of Award Management

South Dakota Sales and Use Tax

  • Townships are exempt from paying sales tax.
  • Townships are not exempt from paying excise tax.
  • Townships that sell things will need to charge sales tax.
  • Townships that perform services may need to charge excise tax.
  • Call: (800) 829-9188 or visit https://dor.sd.gov/ to find out the particulars of how this works.

This may sound complicated but once you get your sales tax exemption certificate, it is as easy as making a phone call.  I do it almost every week at the county.  They are very helpful.

South Dakota Local Transportation Assistance Program :  “The South Dakota Local Transportation Assistance Program (SDLTAP) translates the latest highway and bridge technology into understandable terms for local government entities throughout the state. In linking transportation technology and local government, SDLTAP keeps local government officials informed about new publications, techniques and training opportunities that may benefit their communities.”

Check out their website and give them a call.  They might have a solution for your roadway problems.

09-15-2023:  Plans are underway to hold the second annual Hand County township workshop for township clerks, treasurers, and supervisors.  We hope to have a representative from the South Dakota Association of Towns and Townships and other valuable speakers who can make managing a township easier.

We will be working on a date in late January or early February so watch for future announcements.

NOTICE OF REQUIREMENT TO CLEAR TOWNSHIP ROAD DITCHES

 NOTICE IS HEREBY GIVEN that pursuant to South Dakota Codified Law 31-31-2, “The owner or occupant of any land abutting or adjoining upon township roads shall cut, remove, or destroy or cause to cut, removed, or destroyed, grass, weeds, trees, and brush growing on or in the right-of-way of such roads…”  Failure to comply is a petty offense.

NOTICE FURTHER GIVEN that SDCL 31-31-3 specifies that such work shall be completed between September 1 and October 1 of each year, “or between dates annually fixed by the [township] board of supervisors”.  Should the occupant or landowner fail to perform such work, SDCL 31-31-5, the board of township supervisors “…may employ a person or persons to immediately cut and remove the grass, weeds, trees, and brush…” and SDCL 31-31-6 grants authority to the township board of supervisors to recover the expense in that, “The amount shall be extended on the tax list…and shall become a tax on the land adjoining the highway”

Owners or occupants are encouraged to contact their township boards or if in within the unorganized territory of Hand County, the Hand County commission, for additional information.

Authority /s/ Doug DeBoer, County Auditor

Posted: 08/15/2023 (Published in the Miller Press on 08/19/23 & 08/26/23)

2023 Planning for 2024

Looking for your EMPLOYER IDENTIFICATION NUMBER (EIN) for the IRS?  The SS-4 form is your tool.  If your township does not have an EIN you can apply for one using this form.  Click Form SS-4 (Rev. December 2019) (irs.gov) to be directed to the form.  Read page 2 before completing page 1.

Other places to locate a missing EIN for your township?  Your bank or insurance provider.

FEMA (Federal Emergency Management Agency) recovery funds will require townships to have a SAM (System for Award Management) profile and number.  Visit https://sam.gov/ and press the “Get Started” button.

The South Dakota Department of Legislative Audit (DLA) created and offers the various forms used by Township Treasurers.  It is best if the treasurers can download these worksheets in Excel (spreadsheet) format so they can be modified to suit the needs of the township.

In 2024 I will be sending a letter in January to the various township clerks and treasurers which direct them to this website to obtain the forms.  We will no longer be sending the forms out.  The number one reason for not sending the paper forms is that there may be a change in reporting requirements and the use of an old, held over form, may cause issues later.

The DLA forms are found on their “RESOURSES” pages located at:  RESOURCES | Legislative Audit (sd.gov)

Locate TOWNSHIPS and click on the “+” or word TOWNSHIPS to expand the menu.  It should look similar to this:

Township Clerks can download their forms from the 2023 Information.  As things change, I will update the forms as needed.

  • Township annual meetings are held (by statute) on the 1st Tuesday of March.
  • The base levy is the amount of tax dollars that a township has authority to collect.  It is not what they might actually collect.  The base levy is built from year to year and is the levy that is allowed to increase without an opt-out.  It can be increased by the CPI (Consumer Price Index) as reported by the Department of Revenue and it can increase if you have growth in your township.    This is how the legislature allows you to deal with inflation without having to do an opt-out.
  • Road & Bridge Levy.  This is a levy township boards can do without doing the opt-out process.  The funds are specifically for use on roads and bridges.  It is important to know the rules on this levy option so you don’t get in trouble.  Please use the form for this as well.  It requires a resolution and all to often it is written into the minutes as a motion.
  • MINUTES  (They are very important)
    • For each type of levy your township utilizes, a separate notation should be in your minutes.  A paragraph for the general (base) levy, a paragraph of the opt-out levy and a paragraph for the resolution (in full text) for the road and bridge levy.

2023 Taxes Payable Information

2023 Property Tax Levies by District Type (Valid 01-19-23)

Assessor Township Board Information
2023 Schedule 
    • Local Board of Equalization
      March 16 – last day for taxpayer to file written appeal with clerk of local board
      March 20 – local board begins
      March 24 – local board ends
      March 27 – board must return assessment book to Director of Equalization
      April 1 – last day to send written notice of board’s decision to each appellant.
      Township Minutes Form
      2023 Township letter

2022 Information Payable 2023

2022 Rural Access Infrastructure Grant information:

On July 27, 2022 the county received $295,538.80 from the South Dakota Department of Transportation.  The use of the funds are governed by South Dakota Codified Law Chapter 31-34 which can be accessed by clicking this link:  https://sdlegislature.gov/Statutes?Statute=31-34

It is well advised that township boards read the statutes very carefully before assuming that they can apply for the funds.  Township eligibility is outlined in 31-34-6 and 31-34-7.  Not all Hand County townships are eligible at this time.

The county is also able to apply for these funds to cover eligible projects in the unincorporated townships of which there are five.

The best source of information is through your membership to the South Dakota Association of Towns and Townships, their website is:  http://sdtownships.com/

Application deadline is October 31, 2022 so act now so your not scrambling later.

Online structure map provided by the state of South Dakota:  Link Here

RURAL ACCESS INFRASTRUCTURE FUND

2022 Rural Access Infrastructure Grant information: On July 27, 2022 the county received $295,538.80 from the South Dakota Department of Transportation.  The use of the funds are governed by South Dakota Codified Law Chapter 31-34 which can be accessed by clicking this link:  https://sdlegislature.gov/Statutes?Statute=31-34

It is well advised that township boards read the statutes very carefully before assuming that they can apply for the funds.  Township eligibility is outlined in 31-34-6 and 31-34-7.  Not all Hand County townships are eligible at this time.

The county is also able to apply for these funds to cover eligible projects in the unincorporated townships of which there are five.

The best source of information is through your membership to the South Dakota Association of Towns and Townships, their website is:  http://sdtownships.com/

Application deadline was October 31, 2022..  Grants were awarded in January 2023.

Online structure map provided by the state of South Dakota:  Link Here

The Rural Access Infrastructure Fund (RAIF) is a program created by South Dakota House Bill 1259.  Entitled: “An Act to make an appropriation for rural access infrastructure improvement”

The state has provided some valuable tools to help townships navigate through this program and create the data that needed to secure funding for waterway structures that are 20′ (the size as which the county becomes responsible) or less, down to an opening of 16 square feet.

Please take the time to look over this information because all of it is important to understanding the program.  There are two sources to acquire information, the first being:

The South Dakota Association of County Commissioners.  On the “Highway Superintendent” page the following links are available for you to view and download:

The South Dakota Association of Towns & Townships.  On the home page.