2012 South Dakota Codified Laws
Title 46A WATER MANAGEMENT
Chapter 14. Watershed Districts
§46A-14-58 Completion of apportionment of benefits by managers--Resolution approving tax or assessment levy on property outside corporate limits of municipalities, detailed report filed with county auditor, collection of district levy.

46A-14-58. Completion of apportionment of benefits by managers--Resolution approving tax or assessment levy on property outside corporate limits of municipalities, detailed report filed with county auditor, collection of district levy. The managers, having completed the apportionment of benefits, shall prepare and by resolution approve the tax or assessment levy against landowner's land and buildings outside of the corporate limits of municipalities and shall file a detailed report of same with the appropriate county auditor. The county auditor shall spread the district levy upon the county tax rolls and collect such district levy in the same manner as other county taxes.

Source: SL 1957, ch 492, § 23; SL 1959, ch 452, § 18; SDC Supp 1960, § 61.1523 (5)(a); SDCL, § 46-24-57.