46A-7-1. Tolls, charges, and assessments--Expenses covered--Levy of assessments.
For the purpose of defraying the expenses of the organization of an irrigation district, and for the purpose of defraying all expenses incurred in formulating a general plan for the proposed operation of an irrigation district including surveys, maps, estimates, examinations, and plans made in order to demonstrate the practicability of such general plan, all as authorized by §§46A-5-2 and 46A-5-3, and for the purpose of defraying all expenses related to the care, operation, management, repair, and improvement of such portions of its canal and works as are completed and in use, including salaries of officers and employees, the board of directors of the district may either fix rates of tolls and charges and collect the tolls and charges from all persons using such works for irrigation or other purposes, or may provide for the payment of such expenditures by assessments, or by both tolls and assessments. If by assessment, the levy shall be made upon the completion and equalization of the assessment roll in accordance with the benefit received; and the board has the same powers and functions for the purposes of the levy as are now possessed by boards of county commissioners in this state. The assessment shall be collected as provided in this chapter.
Source: SDC 1939, §61.0921; SDCL §46-15-1; SL 1976, ch 277, §16; SL 2011, ch 165, §415.
Structure South Dakota Codified Laws
Chapter 07 - Irrigation District Assessments And Levies
Section 46A-7-1 - Tolls, charges, and assessments--Expenses covered--Levy of assessments.
Section 46A-7-3.1 - Eligibility to vote on special assessment.
Section 46A-7-10 - Acreage assessment to cover bond and contract payments--Special fund.
Section 46A-7-11 - Assessment for operation, salaries and expenses.
Section 46A-7-12 - Assessments--Rate of levy, computation.
Section 46A-7-13 - Contract with United States providing different deficiency assessment.
Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.
Section 46A-7-18 - Capital projects fund tax--Interest coupons received in payment.
Section 46A-7-19 - Assessments levied for general fund--Due date--Warrants received in payment.
Section 46A-7-21 - Responsibilities of county treasurer for taxes.
Section 46A-7-30 - Assessments--Payment under protest, disposition of money.
Section 46A-7-33 - Assessment as lien against property assessed--Interest--Collection--Sale of land.
Section 46A-7-34 - Bond series lien preferences--Federal contract payments lien preferences.
Section 46A-7-35 - Application of funds from assessment and levy--Priority in distribution.
Section 46A-7-36 - Delinquent assessments--Compromise, abatement, or reallocation.
Section 46A-7-43 - Tax deed issued to district--Sale of land--Price.
Section 46A-7-44 - Land not subject to sale for delinquent taxes before delivery of water.
Section 46A-7-45 - Warrants of districts--Limitation on amount issued--Additional levy.
Section 46A-7-46 - Claims against fund fully paid--Transfer of unused balance.