46A-3E-2. Special assessments.
A water development district board of directors may make special assessments against real property specially benefited by a project, provided that the persons seeking the assessment or an entity authorized to act on their behalf have contractually agreed to the special assessments as a means of providing local funding. There shall be filed with the water development district board of directors a petition in a form approved by the Board of Water and Natural Resources signed by sixty-six and two-thirds percent of the owners of real property to be assessed.
Source: SL 1984 (SS), ch 1, ยง46.
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.