There is a newer version of the South Dakota Codified Laws
2012 South Dakota Codified Laws
Title 46A WATER MANAGEMENT
Chapter 03E. Water Development Districts--Tax Levies And Special Assessments
§46A-3E-14 Collection of taxes and assessments--Payment--Deposit.
SD Codified L § 46A-3E-14 (through 2012) What's This?
46A-3E-14. Collection of taxes and assessments--Payment--Deposit. Appropriate tax collecting officials shall collect all water development district taxes and assessments, together with interest and penalty thereon, if any, in the same manner as the general taxes and assessments are collected and shall pay over monthly to the water development district treasurer all taxes so collected during the preceding month, with interest and penalties. The water development district treasurer shall immediately enter these receipts to the credit of the depository accounts designated by the water development district board of directors pursuant to § 46A-3E-10.
Source: SL 1984 (SS), ch 1, § 58; SL 2012, ch 217, § 6.
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