46A-7-29. Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.
Any irrigation district, organized within a United States reclamation project, that chooses to collect its assessments as provided in §§46A-7-22 to 46A-7-28, inclusive, may revert back to the prior method of making collection through the county treasurer's office by filing with the county auditor of the county or counties stated in §46A-7-23, within which the irrigation district is located, a certificate signed by a majority of the board of directors of the irrigation district stating that a majority of the board of directors of the irrigation district desires to make such a change. After the certificate is filed, beginning with the first day of May of the year in which the change is desired to be made, all requirements of the laws of this state for the collection of taxes and assessments through the county treasurer's office shall be complied with as though §§46A-7-22 to 46A-7-28, inclusive, had not been enacted.
Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL §46-15-29; SL 2011, ch 165, §429.
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.