46A-7-8. Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.
On or before the fifteenth day of July in each year, the director of equalization shall complete the assessment roll and deliver it to the secretary of the board of directors. The board shall immediately give notice of the assessment and of the time the board of directors, acting as a board of equalization, will meet to equalize assessments, by publication once each week for at least two consecutive weeks in a newspaper published in each of the counties comprising the district. The time fixed for the meeting may not be less than ten nor more than twenty days from the first publication of the notice; and in the meantime the assessment rolls shall remain in the office of the secretary for the inspection of all persons interested.
Source: SDC 1939, §61.0905; SL 1949, ch 435, §2; SDCL §46-15-8; SL 1972, ch 236, §5; SL 2011, ch 165, §420.
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.