The treasurer of any irrigation district, following the method provided in §§ 46A-7-22 to 46A-7-27, inclusive, for the collection of assessments, shall certify any delinquent assessment to the auditor of the county in which the land on which the delinquent assessment is situated on or before the tenth day of November each year. The auditor shall enter the amount due in separate columns of a supplementary tax list, to be known as "irrigation district delinquent assessment list" of the county and deliver a copy of the same to the county treasurer for collection in the same manner as all other taxes and assessments are collected in this state.
S.D. Codified Laws § 46A-7-28
Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies
Source: SL 1945, ch 348; SDC Supp 1960, § 61.0932; SDCL, § 46-15-28; SL 1983, ch 13, § 8.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.