46A-3E-8. Levies and assessments to cover obligations--Restrictions on obligations.
A water development district board of directors may levy taxes and special assessments, as provided and limited in chapters 46A-3A to 46A-3E, inclusive, to cover obligations contained in contracts with the United States, or any agency thereof, with agencies of the State of South Dakota, or with any other entity, public or private, to accomplish the purposes of chapters 46A-3A to 46A-3E, inclusive. Except for special assessments, however, a water development district may not obligate any funds or revenues that are not to be collected or on hand during the fiscal year in which the obligation is incurred.
Source: SL 1984 (SS), ch 1, ยง52.
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.