There is a newer version of the South Dakota Codified Laws
2012 South Dakota Codified Laws
Title 46A WATER MANAGEMENT
Chapter 07. Irrigation District Assessments And Levies
§46A-7-39 Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.
SD Codified L § 46A-7-39 (through 2012) What's This?
46A-7-39. Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds. If taxes are paid by the district as provided in this chapter, the county treasurer shall distribute that portion of the tax belonging to the irrigation district to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through the certificate, such funds as are realized shall be deposited with the county treasurer, who shall credit the proceeds of sale to the special revenue fund specified in § 46A-7-38.
Source: SDC 1939, § 61.0912; SL 2011, ch 165, § 435.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
