2012 South Dakota Codified Laws
Title 46A WATER MANAGEMENT
Chapter 07. Irrigation District Assessments And Levies
§46A-7-26 Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

46A-7-26. Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll. In districts that use the alternative method of collecting assessments, as provided for by § 46A-7-22, the director of equalization shall, between the first day in September and the first day of November, in each year, make the examination and determine the benefits and fix the annual assessments to be levied against the tracts in the district, as provided for and in §§ 46A-7-4 to 46A-7-7, inclusive. The director of equalization shall, on or before the fifteenth day of November in each year, complete the assessment roll and deliver it to the secretary of the board of directors, who shall give notice of the assessment as provided in § 46A-7-8.

Source: SDC 1939, §§ 61.0904, 61.0905 as added by SL 1949, ch 435, §§ 1, 2; SDCL § 46-15-26; SL 2011, ch 165, § 427.