The district has no power of taxation, or of levying assessments for special benefits. No governmental authority may levy or collect taxes or assessments for the purpose of paying, in whole or in part, any indebtedness or obligation of or incurred by the district as such or upon which the district may be or become in any manner liable. No privately owned property within or outside the district, nor the owner of the property, and no municipality, county, irrigation district, or other political subdivision or public or private corporation or association or its property, is directly or indirectly liable for any such district indebtedness or obligation beyond the liability to perform any express contract, if any, between the owner or public or private organization and the district.
S.D. Codified Laws § 46A-9-47
District has no power to tax or levy assessments--Others have no liability for district indebtedness or obligations
Applied in 2 court decisions — leading case Aune v. B-Y Water District (1990)
Most recently applied in 585 F. Supp. 2d 1139 - S.J. Louis Construction, Inc. v. Lewis & Clark Regional Water System (August 2008)
Source: SL 1939, ch 291, § 9; SDC Supp 1960, § 61.1309; SDCL § 46-16-45; SL 1992, ch 60, § 2; SL 2011, ch 165, § 482.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.