If an assessment for drainage or installment has been made against any county, municipality, or township, the officers of the unit of government whose duty it is to levy taxes shall at the next annual tax levy make a levy for drainage purposes in an amount necessary to pay the assessment and remit it to the proper officers as provided for other taxes. The levy and tax shall be enforced and collected in all respects as are other taxes.
S.D. Codified Laws § 46A-11-17
Assessments for drainage against municipalities--Tax levy by municipal officials--Enforcement and collection
Source: SDC 1939, § 61.1008; SDCL, § 46-21-17; SL 1985, ch 362, § 114; SL 1992, ch 60, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.