46A-14-70. Budget--Operations and budget report--Publication--Hearing--Certification and collection of taxes and assessments.
The board of managers of a watershed district shall at the time of the organization of the board and annually thereafter on a date established by the district, but before the first of October, adopt a budget and prepare an operations and budget report. The report shall present estimates and itemizations of all the expenses and obligations of the water development district. Before approval of the budget by the district board of managers, a public hearing shall be held. Notice of the hearing shall be published once each week for two successive weeks in the watershed district's official newspapers. With the first notice, the budget shall be published in a form approved by the auditor general. At the conclusion of the hearing, the board of managers may eliminate or amend any portion of the budget before adoption.
On or before the first day of October in each year and after the watershed district's budget hearing, 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; SL 2013, ch 228, §48.
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.