South Dakota Codified Laws
Chapter 07 - Irrigation District Assessments And Levies
Section 46A-7-33 - Assessment as lien against property assessed--Interest--Collection--Sale of land.

46A-7-33. Assessment as lien against property assessed--Interest--Collection--Sale of land.
All assessments on real property and to the extent provided by the act of Congress of August 11, 1916, as amended to January 1, 2011, on entered and unentered public lands, are a lien against the property assessed from and after the day the real estate taxes become a lien. The assessments shall draw interest at the same rate and from the same date as unpaid real estate taxes, and such lien is not removed until the assessments are paid or the property sold for the payment of the assessments. The county treasurer shall collect the assessments in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection of taxes and sale of land for such taxes apply to the collection of assessments under this chapter.

Source: SDC 1939, §61.0911; SDCL §46-15-33; SL 2011, ch 165, §432.

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.