46A-11-16. Assessments of school and public lands for construction of drainage project--Certification by county auditor--Payment.
Any assessment against lands described in §46A-10A-56 for construction of a drainage project shall be certified by the county auditor of the county in which the project is located to the board or officer having charge of the lands. If sufficient funds are under control of the officer or board from which payment of the assessment can be made, it shall be made. If sufficient funds are not available, the officer or board shall approve the assessment and certify it to the state auditor, who shall pay the assessment from money available for that purpose. If no money is available, the state auditor shall request the Legislature to provide an appropriation for payment of the assessment. The payment shall be made to the treasurer of the county in which the lands are located. No penalty other than interest may attach to any such land after an assessment becomes delinquent and the land may not be sold to enforce delinquent assessments.
Source: SDC 1939, §61.1201; SDCL §46-21-16; SL 1985, ch 362, §113; SL 2011, ch 165, §503.
Structure South Dakota Codified Laws
Chapter 11 - Drainage Assessments And Bonds
Section 46A-11-3 - Matters considered in fixing and equalizing benefits.
Section 46A-11-4 - Hearing on equalization of benefits--Determination by board--Revision procedure.
Section 46A-11-5 - Assessment by board--Cost of establishment.
Section 46A-11-6 - Assessment--Certified copy filed with county treasurer--Notice.
Section 46A-11-9 - Assessments for further costs of construction.
Section 46A-11-12 - Assessments paid to county treasurer--Distribution.
Section 46A-11-18 - Payment of drainage assessments against townships--Unorganized townships.
Section 46A-11-19 - Assessments for drainage--Enforcement by county treasurer, sale of property.
Section 46A-11-25 - Drainage bonds--County not liable for payment--Payment from assessments.
Section 46A-11-28 - Separate accounts for drainage projects.
Section 46A-11-37 - Abandonment and abolition of drainage--Assessments and liens not affected.