The provisions of §§ 46A-7-37 to 46A-7-43, inclusive, apply only if the irrigation district has commenced delivery of water to any lands within the irrigation district.
S.D. Codified Laws § 46A-7-44
Land not subject to sale for delinquent taxes before delivery of water
Source: SDC 1939, § 61.0916; SDCL § 46-15-44; SL 2011, ch 165, § 438.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.