The tax collecting officials shall collect all water development district taxes and assessments, together with any interest and penalties, in the same manner as the general taxes and assessments are collected and shall on a monthly basis, forward the amounts collected during the preceding month to the district treasurer. The district treasurer shall deposit the amounts in the institutional account designated by the board.
S.D. Codified Laws § 46A-3E-14
Collection of taxes and assessments--Deposit
Source: SL 1984 (SS), ch 1, § 58; SL 2012, ch 217, § 6; SL 2023, ch 150, § 2; SL 2025, ch 186, § 65.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.