46A-3E-13. Extension of levy.
Appropriate officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter 9-43.
Source: SL 1984 (SS), ch 1, §57; SL 1987, ch 333, §3.
Structure South Dakota Codified Laws
Chapter 03E - Water Development Districts--Tax Levies And Special Assessments
Section 46A-3E-1 - Tax levies.
Section 46A-3E-2 - Special assessments.
Section 46A-3E-3 - Contractual agreement of landowner for special assessment.
Section 46A-3E-4 - Hearing on special assessment--Notice--Resolution of intent.
Section 46A-3E-5 - Notice of resolution of intent to specially assess.
Section 46A-3E-6 - Effective date of assessment in absence of protest--Form of protest.
Section 46A-3E-7 - Contract required for district participation in project--Approval.
Section 46A-3E-8 - Levies and assessments to cover obligations--Restrictions on obligations.
Section 46A-3E-10 - Budgets--Annual report--Hearing--Notice--Adoption.
Section 46A-3E-11 - Apportionment of tax levy--Form of levy.
Section 46A-3E-12 - Certification of levy to tax officials.
Section 46A-3E-13 - Extension of levy.
Section 46A-3E-14 - Collection of taxes and assessments--Payment--Deposit.
Section 46A-3E-15 - Deposit and disbursement of collections.