If, in repairing a closed drain, the board finds from the engineer's report that it is more economical to construct a new closed drain than to repair an existing drain, the new drain is considered a repair.
S.D. Codified Laws § 46A-10A-85
Replacing drain as repair
Source: SL 1985, ch 362, § 86.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.