In no case may any land be held by any district or taxed for irrigation purposes if the land cannot from any natural cause be irrigated by the district.
S.D. Codified Laws § 46A-4-10
Holding or taxing nonirrigable land for irrigation purposes
Source: SDC 1939, § 61.0832; SDCL § 46-12-10; SL 2011, ch 165, § 334.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.