46A-7-6. List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.
The director of equalization shall make a list of the apportionment or distribution. The list shall contain a complete description of each subdivision or tract of land of the district, with the amount and rate per acre of the apportionment or distribution of cost and the name of the owners of the subdivision or tract. Alternatively, the director of equalization may prepare a map on a convenient scale showing each of such subdivisions or tracts with the rate per acre of the apportionment entered on the map. If all lands on any map or section of a map are assessed at the same rate, a general statement to that effect is sufficient. The list or map shall be made in duplicate, one of which shall be filed in the office of the Department of Agriculture and Natural Resources and the other shall remain in the office of the board of directors for public inspection.
Source: SDC 1939, §61.0904; SL 1949, ch 435, §1; SDCL §46-15-6; SL 2011, ch 165, §418; SL 2021, ch 1 (Ex. Ord. 21-3), § 53, eff. Apr. 19, 2021.
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.