South Dakota Codified Laws
Chapter 07 - Irrigation District Assessments And Levies
Section 46A-7-44 - Land not subject to sale for delinquent taxes before delivery of water.

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.