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South Dakota Codified Laws

Chapter 46A-7

S.D. Codified Laws ch. 46A-7

Irrigation District Assessments and Levies

46A-7-1Tolls, charges, and assessments--Expenses covered--Levy of assessments.46A-7-2Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.46A-7-3Special 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.46A-7-3.1Eligibility to vote on special assessment.46A-7-4Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.46A-7-5Apportionment 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.46A-7-6List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.46A-7-7Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.46A-7-8Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.46A-7-9Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.46A-7-10Acreage assessment to cover bond and contract payments--Special fund.46A-7-11Assessment for operation, salaries and expenses.46A-7-12Assessments--Rate of levy, computation.46A-7-13Contract with United States providing different deficiency assessment.46A-7-14Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.46A-7-15Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.46A-7-16Assessments--Computation and entry by secretary--Certification--Tax list.46A-7-17Assessments levied for bond and United States contract fund--Collection by county treasurer.46A-7-18Capital projects fund tax--Interest coupons received in payment.46A-7-19Assessments levied for general fund--Due date--Warrants received in payment.46A-7-20Taxes received for capital projects and general funds--Remittance by county treasurer.46A-7-21Responsibilities of county treasurer for taxes.46A-7-22Alternative method of collection of assessments against acreage within United States reclamation project.46A-7-23Notice of decision to collect assessments against acreage in United States reclamation project.46A-7-24Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.46A-7-25Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.46A-7-26Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.46A-7-27Filing 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.46A-7-28Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.46A-7-29Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.46A-7-30Assessments--Payment under protest, disposition of money.46A-7-31Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.46A-7-32Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.46A-7-33Assessment as lien against property assessed--Interest--Collection--Sale of land.46A-7-34Bond series lien preferences--Federal contract payments lien preferences.46A-7-35Application of funds from assessment and levy--Priority in distribution.46A-7-36Delinquent assessments--Compromise, abatement, or reallocation.46A-7-37Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.46A-7-38Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.46A-7-39Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.46A-7-40Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.46A-7-41Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.46A-7-42Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.46A-7-43Tax deed issued to district--Sale of land--Price.46A-7-44Land not subject to sale for delinquent taxes before delivery of water.46A-7-45Warrants of districts--Limitation on amount issued--Additional levy.46A-7-46Claims against fund fully paid--Transfer of unused balance.