There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 07 — Irrigation District Assessments And Levies
- 46A-7-1 — Tolls, charges, and assessments--Expenses covered--Levy of assessments.
- 46A-7-2 — Expenses for completion of irrigation system--Issuance of additional bonds or levy ofassessment.
- 46A-7-3 — Special assessment--Submission of question of levy by board of directors, notice ofelection--Authorized by majority of votes for assessment--Making of assessment byboard, amount--Entry upon assessment roll and upon tax list by county auditor--Collection, laws governing.
- 46A-7-3.1 — Eligibility to vote on special assessment.
- 46A-7-4 — Apportionment of benefits accruing to land by irrigation works--Determination by directorof equalization.
- 46A-7-5 — Apportionment of benefits to land by irrigation works--Assessment made in lieu of bondsor other authorized obligations--Assessment not invalid because in name of wrong person.
- 46A-7-6 — List of apportionment, making by director of equalization, contents--Map of eachsubdivision, rate of apportionment--Copy filed with Department of Environment andNatural Resources.
- 46A-7-7 — Assessments under contracts with United States for supply of water for irrigation orconstruction of works--Duty of board of directors to meet obligations--Apportionment ofbenefits unnecessary.
- 46A-7-8 — Delivery of assessment roll to secretary--Notice of equalization meeting--Time formeeting--Roll available for inspection.
- 46A-7-9 — Board of equalization, board of directors constituting--Meetings, purpose--Apportionmentof benefits and assessments--Duties of secretary.
- 46A-7-10 — Acreage assessment to cover bond and contract payments--Special fund.
- 46A-7-11 — Assessment for operation, salaries and expenses.
- 46A-7-12 — Assessments--Rate of levy, computation.
- 46A-7-13 — District under contract with United States--Different deficiency assessment--Governed byprovisions of approved contract.
- 46A-7-14 — Neglect or refusal of board of directors to make assessment--Adoption of assessment forpreceding year.
- 46A-7-15 — Cancellation of levy or assessment--Modification of contract between United States anddistrict, elimination of charges, change in time of payment of charge.
- 46A-7-16 — Assessments--Computation and entry by secretary--Certification--Tax list.
- 46A-7-17 — Assessments levied for bond and United States contract fund--Collection by countytreasurer.
- 46A-7-18 — Capital projects fund tax--Interest coupons received in payment.
- 46A-7-19 — Assessments levied for general fund--Due date--Warrants received in payment.
- 46A-7-20 — Taxes received for capital projects and general funds--Remittance by county treasurer.
- 46A-7-21 — Liability of county treasurer for taxes from assessments.
- 46A-7-22 — Assessments against acreage of district within United States reclamation project--Collection.
- 46A-7-23 — Notice of decision to collect assessments against acreage in United States reclamationproject.
- 46A-7-24 — Decision of board of directors to collect assessments against acreage within United Statesreclamation project--Certificate, time for filing--Payment of assessments, time.
- 46A-7-25 — Collection of assessments against acreage within United States reclamation project--Singleassessment for operation and maintenance funds and contract funds, time for payment.
- 46A-7-26 — Collection of assessments against acreage within United States reclamation project--Dutyof director of equalization, determination of benefits, fixing annual assessments, completionand delivery of assessment roll to secretary.
- 46A-7-27 — Filing of certificate of decision to collect assessments against acreage within United Statesreclamation project, effect--Secretary relieved of duty to certify to county auditor amountof assessments--County auditor relieved of duty of entering sums on county tax list--Treasurer of irrigation district acts in lieu of county auditor.
- 46A-7-28 — Collection of assessments against acreage within United States reclamation project--Dutiesof treasurer of district, certification of delinquencies.
- 46A-7-29 — Collection of assessments against acreage within United States reclamation project--Reversion to former method of collection, filing with county auditor certificate of change,collection through office of county treasurer.
- 46A-7-30 — Assessments--Payment under protest, disposition of money.
- 46A-7-31 — Refund of taxes or assessments--Conditions precedent, filing tax receipt showing paymentunder protest, affidavit stating grounds for refund.
- 46A-7-32 — Relevy of invalid, void or defective special tax or assessment--Assessment not invalidatedby erroneous extension--Correction by board of directors.
- 46A-7-33 — Assessment--Lien against property assessed--Interest--Sale of land.
- 46A-7-34 — Bond series lien preferences--Federal contract payments lien preferences.
- 46A-7-35 — Application of funds from assessment and levy--Priority in distribution.
- 46A-7-36 — Delinquent assessments--Compromise, abatement, or reallocation.
- 46A-7-37 — Delinquent assessments--Sales of land, bidding in by board of directors, striking off landto district, certificate of tax sale.
- 46A-7-38 — Special revenue fund for purchase of tax certificates and titles--Purpose--Creation byresolution of board of directors--Composition of fund--Use for payment of taxes, interest,and penalties.
- 46A-7-39 — Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale ofproperty by district, proceeds credited to special revenue fund for purchase of taxcertificates and titles.
- 46A-7-40 — Expenditure of special revenue fund for purchase of tax certificates and titles, purposes--Fund inactive on resolution of board of directors, balance transferred to debt service fund.
- 46A-7-41 — Tax sale certificate issued to county--Purchase by district--Purchase price, payment byboard of directors.
- 46A-7-42 — Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale inthe absence of redemption.
- 46A-7-43 — Tax deed issued to district--Sale of land by board of directors, public or private sale,price.
- 46A-7-44 — Land not subject to sale for delinquent taxes in the absence of delivery of water.
- 46A-7-45 — Warrants of districts--Limitation on amount issued, exception.
- 46A-7-46 — Claims against fund fully paid--Transfer of unused balance.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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