46A-3E-14. Collection of taxes and assessments--Payment--Deposit.
Appropriate tax collecting officials shall collect all water development district taxes and assessments, together with interest and penalty thereon, if any, in the same manner as the general taxes and assessments are collected and shall pay over monthly to the water development district treasurer all taxes so collected during the preceding month, with interest and penalties. The water development district treasurer shall immediately enter these receipts to the credit of the depository accounts designated by the water development district board of directors pursuant to §46A-3E-10.
Source: SL 1984 (SS), ch 1, §58; SL 2012, ch 217, §6.
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.