46A-7-9. Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.
Upon the day specified in the notice required by §46A-7-8, for the meeting of the board of directors, which is hereby constituted a board of equalization for that purpose, it shall meet and continue in session from day to day, as long as may be necessary, not to exceed ten days exclusive of Sundays, to hear and determine such objections to the apportionment of benefits and assessments as may come before it; and the board may change the apportionment of benefits and assessments as may be just. The secretary of the board shall be present during its session and note the changes made in the apportionment of benefits and assessments of property, and in the names of the persons whose property is assessed; and within twenty days after the close of the session he shall have the total values and assessments, as finally equalized by the board, extended into columns and added.
Source: SDC 1939, §61.0906; SDCL, §46-15-9.
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.