South Dakota Codified Laws
Chapter 07 - Irrigation District Assessments And Levies
Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.

46A-7-16. Assessments--Computation and entry by secretary--Certification--Tax list.
The secretary of the board of directors shall compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund, together with the sum payable by each tract obligated to the United States by contract, if any, for the payment of water charges to be paid on the property. The secretary shall certify to the auditor of the county in which the land is located the amount of the taxes in each fund levied upon each tract of land by the board, including sums due the United States, and the auditor shall enter the amount of each in separate columns of the tax list of the county. All tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of the irrigation district.

Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL §46-15-16; SL 2011, ch 165, §424.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 46A - Water Management

Chapter 07 - Irrigation District Assessments And Levies

Section 46A-7-1 - Tolls, charges, and assessments--Expenses covered--Levy of assessments.

Section 46A-7-2 - Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.

Section 46A-7-3 - Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection.

Section 46A-7-3.1 - Eligibility to vote on special assessment.

Section 46A-7-4 - Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.

Section 46A-7-5 - Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.

Section 46A-7-6 - List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.

Section 46A-7-7 - Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.

Section 46A-7-8 - Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

Section 46A-7-9 - Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.

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-7-14 - Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.

Section 46A-7-15 - Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.

Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.

Section 46A-7-17 - Assessments levied for bond and United States contract fund--Collection by county treasurer.

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-7-20 - Taxes received for capital projects and general funds--Remittance by county treasurer.

Section 46A-7-21 - Responsibilities of county treasurer for taxes.

Section 46A-7-22 - Alternative method of collection of assessments against acreage within United States reclamation project.

Section 46A-7-23 - Notice of decision to collect assessments against acreage in United States reclamation project.

Section 46A-7-24 - Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.

Section 46A-7-25 - Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.

Section 46A-7-26 - Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

Section 46A-7-27 - Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer.

Section 46A-7-28 - Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.

Section 46A-7-29 - Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.

Section 46A-7-30 - Assessments--Payment under protest, disposition of money.

Section 46A-7-31 - Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.

Section 46A-7-32 - Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.

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-7-37 - Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.

Section 46A-7-38 - Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.

Section 46A-7-39 - Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.

Section 46A-7-40 - Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.

Section 46A-7-41 - Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.

Section 46A-7-42 - Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.

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.