There is a newer version of the South Dakota Codified Laws
2012 South Dakota Codified Laws
Title 46A WATER MANAGEMENT
Chapter 14. Watershed Districts
§46A-14-70 Certification of taxes and assessments to county auditor--Extension upon tax list--Collection and deposit.
SD Codified L § 46A-14-70 (through 2012) What's This?
46A-14-70. Certification of taxes and assessments to county auditor--Extension upon tax list--Collection and deposit. On or before the first day of August in each year, the managers shall certify to the county auditor of the county in which the land is located, all taxes and assessments against the landowners' lands and buildings in the district. Extension of the taxes and assessments upon the tax and assessment lists shall be made as specified in § 46A-14-58. The taxes and assessments shall be collected in the same manner as other county taxes and assessments, and shall be deposited with the secretary-treasurer of the watershed district, who shall place them in the depository designated by the managers. The taxes and assessments shall be disbursed according to § 46A-14-75.
Source: SL 1957, ch 492, § 33; SL 1959, ch 452, § 27; SDC Supp 1960, § 61.1533; SDCL § 46-24-69; SL 2011, ch 165, § 532.
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