46A-14-60. Annual general tax levy against land and buildings--Maximum amount.
When adopting a financing plan or levying taxes to cover the estimated costs of district business, including costs relating to implementing the general plan of improvements, as provided in §§46A-14-51 and 46A-14-54 to 46A-14-59, inclusive, and operations and maintenance expense as provided in §46A-14-66 to 46A-14-69, inclusive, no annual general tax levy against taxable land and buildings within the district may exceed the amount that can be collected by a one-mill levy. This limitation does not apply to special assessments nor to assessments required to meet payments, including interest, on district bonds.
Source: SL 1957, ch 492, §30; SL 1959, ch 452, §24; SDC Supp 1960, §61.1530 (1); SDCL §46-24-59; SL 2011, ch 165, §528; SL 2013, ch 228, §44.
Structure South Dakota Codified Laws
Chapter 14 - Watershed Districts
Section 46A-14-1 - Purpose of chapter--Construction and administration.
Section 46A-14-2 - Definition of terms.
Section 46A-14-4 - Conservation purposes supporting establishment.
Section 46A-14-4.1 - Functions and duties of commission.
Section 46A-14-5 - Initiating petition for establishment--Filing--Signatures required.
Section 46A-14-6 - Boundaries of district--Contiguous land ownerships.
Section 46A-14-7 - Inclusion of municipality.
Section 46A-14-8 - Initiating petition--Contents.
Section 46A-14-11 - Duties of supervisors on receipt of initiating petition.
Section 46A-14-15.1 - Eligible voter defined.
Section 46A-14-30 - Boundaries--Minor adjustments by managers without referendum--Exception.
Section 46A-14-31 - Annexation of additional areas to watershed district--Procedure.
Section 46A-14-32 - Combining of two or more watershed districts into one district--Procedure.
Section 46A-14-34 - Powers of district.
Section 46A-14-35 - Oath of office of managers--Filing with conservation district.
Section 46A-14-36 - Officers--Records--Transaction of district's business.
Section 46A-14-37 - Annual election of managers--Terms of office.
Section 46A-14-38 - Candidates for board of managers--Filing of application--Qualifications.
Section 46A-14-39 - Vacancies on board--Appointments--Terms of office.
Section 46A-14-39.1 - Watershed district--Reactivation--Hearing.
Section 46A-14-39.2 - Reactivated watershed district--Implementation of new tax levy.
Section 46A-14-40 - Advisory committee--Appointment by board of managers--Number of members--Duties.
Section 46A-14-41 - Appointment of personnel--Performance bond.
Section 46A-14-42 - Compensation of board members--Limitation.
Section 46A-14-45 - Vested water rights--Exclusion from operation of chapter.
Section 46A-14-46 - Vested drainage rights--Exclusion from operation of chapter.
Section 46A-14-53 - Contract with conservation districts for funding.
Section 46A-14-54 - Publication of resolution and notice of hearing--Apportionment of benefits.
Section 46A-14-55 - Hearing and referendum on financing arrangements.
Section 46A-14-56 - Referendum on financing arrangements--Eligibility to vote--Counting of votes.
Section 46A-14-58 - Resolution approving tax or assessment levy--Detailed reports.
Section 46A-14-59 - Assessed valuation for district tax purposes--Limitation on land taxed.
Section 46A-14-60 - Annual general tax levy against land and buildings--Maximum amount.
Section 46A-14-61 - Taxes collected by county officials--Delivery to district secretary-treasurer.
Section 46A-14-63 - No-fund warrants to pay district obligations--Limitation on amounts.
Section 46A-14-66 - Annual maintenance of watershed project--Project schedule--Budgets.
Section 46A-14-67 - Annual operation and maintenance budget, provisions--Reserve fund.
Section 46A-14-69 - Budgeted operation and maintenance expense--Inclusion in tax assessment list.
Section 46A-14-75 - Claims against district--Payment by warrant or order--Registration.
Section 46A-14-77 - Annual reports of district engineer, secretary, and managers.
Section 46A-14-84 - Request that federal project be certified infeasible.
Section 46A-14-85 - Dissolution of district where federal watershed project certified infeasible.
Section 46A-14-86 - Public hearing--Publication of notice.
Section 46A-14-87 - State Conservation Commission determination on proposed dissolution.
Section 46A-14-88 - Effective date of dissolution.
Section 46A-14-89 - Division and apportionment of funds and assets of dissolved district.