Chapter
IRRIGATION DISTRICT ASSESSMENTS AND LEVIES
- S.D. Codified Laws § 46A-7-1— Tolls, charges, and assessments--Expenses covered--Levy of assessments
- S.D. Codified Laws § 46A-7-2— Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment
- S.D. Codified Laws § 46A-7-3— Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection
- S.D. Codified Laws § 46A-7-3.1— Eligibility to vote on special assessment
- S.D. Codified Laws § 46A-7-4— Apportionment of benefits accruing to land by irrigation--Basis for annual assessments
- S.D. Codified Laws § 46A-7-5— Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person
- S.D. Codified Laws § 46A-7-6— List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department
- S.D. Codified Laws § 46A-7-7— Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract
- S.D. Codified Laws § 46A-7-8— Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection
- S.D. Codified Laws § 46A-7-9— Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary
- S.D. Codified Laws § 46A-7-10— Acreage assessment to cover bond and contract payments--Special fund
- S.D. Codified Laws § 46A-7-11— Assessment for operation, salaries and expenses
- S.D. Codified Laws § 46A-7-12— Assessments--Rate of levy, computation
- S.D. Codified Laws § 46A-7-13— Contract with United States providing different deficiency assessment
- S.D. Codified Laws § 46A-7-14— Neglect or refusal of board to make assessment--Adoption of assessment for preceding year
- S.D. Codified Laws § 46A-7-15— Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment
- S.D. Codified Laws § 46A-7-16— Assessments--Computation and entry by secretary--Certification--Tax list
- S.D. Codified Laws § 46A-7-17— Assessments levied for bond and United States contract fund--Collection by county treasurer
- S.D. Codified Laws § 46A-7-18— Capital projects fund tax--Interest coupons received in payment
- S.D. Codified Laws § 46A-7-19— Assessments levied for general fund--Due date--Warrants received in payment
- S.D. Codified Laws § 46A-7-20— Taxes received for capital projects and general funds--Remittance by county treasurer
- S.D. Codified Laws § 46A-7-21— Responsibilities of county treasurer for taxes
- S.D. Codified Laws § 46A-7-22— Alternative method of collection of assessments against acreage within United States reclamation project
- S.D. Codified Laws § 46A-7-23— Notice of decision to collect assessments against acreage in United States reclamation project
- S.D. Codified Laws § 46A-7-24— Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time
- S.D. Codified Laws § 46A-7-25— Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment
- S.D. Codified Laws § 46A-7-26— Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll
- S.D. Codified Laws § 46A-7-27— Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer
- 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
- S.D. Codified Laws § 46A-7-29— Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer
- S.D. Codified Laws § 46A-7-30— Assessments--Payment under protest, disposition of money
- S.D. Codified Laws § 46A-7-31— Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund
- S.D. Codified Laws § 46A-7-32— Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction
- S.D. Codified Laws § 46A-7-33— Assessment as lien against property assessed--Interest--Collection--Sale of land
- S.D. Codified Laws § 46A-7-34— Bond series lien preferences--Federal contract payments lien preferences
- S.D. Codified Laws § 46A-7-35— Application of funds from assessment and levy--Priority in distribution
- S.D. Codified Laws § 46A-7-36— Delinquent assessments--Compromise, abatement, or reallocation
- S.D. Codified Laws § 46A-7-37— Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale
- S.D. Codified Laws § 46A-7-38— Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties
- S.D. Codified Laws § 46A-7-39— Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds
- S.D. Codified Laws § 46A-7-40— Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund
- S.D. Codified Laws § 46A-7-41— Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors
- S.D. Codified Laws § 46A-7-42— Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption
- S.D. Codified Laws § 46A-7-43— Tax deed issued to district--Sale of land--Price
- S.D. Codified Laws § 46A-7-44— Land not subject to sale for delinquent taxes before delivery of water
- S.D. Codified Laws § 46A-7-45— Warrants of districts--Limitation on amount issued--Additional levy
- S.D. Codified Laws § 46A-7-46— Claims against fund fully paid--Transfer of unused balance