S.D. Codified Laws § 46A-3E-2 (2026)
A water development district board of directors may make special assessments against real property specially benefited by a project, provided that the persons seeking the assessment present to the board a petition, in a form approved by the Board of Water and Natural Resources, and signed by sixty-six and two-thirds percent of the owners of real property to be assessed.
Source: SL 1984 (SS), ch 1 , § 46; SL 2025, ch 186 , § 53.