South Dakota § 46A-11-7 Assessment due and payable from time of filing of certified copy--Lien--Penalty and interest on delinquencies--Payment--Distribution.

South Dakota Statutes

§ 46A-11-7 — Assessment due and payable from time of filing of certified copy--Lien--Penalty and interest on delinquencies--Payment--Distribution.

South Dakota § 46A-11-7

Title 46AWATER MANAGEMENT

Ch. 46A-11DRAINAGE ASSESSMENTS AND BONDS

This text of South Dakota § 46A-11-7 (Assessment due and payable from time of filing of certified copy--Lien--Penalty and interest on delinquencies--Payment--Distribution.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 46A-11-7 (2026).

Text

An assessment is due from the time a certified copy is filed in the treasurer's office. Perpetual liens shall attach against assessed tracts, except those owned by the state and the United States, and, if an assessment is not paid within thirty days, a penalty of five percent shall attach and the assessment shall bear interest from the date of the order of the assessment at the Category D rate of interest as established in § 54-3-16 , payable annually. The assessment shall be paid to the county treasurer and remitted to the holders of assessment certificates upon order of the board.

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An assessment is due from the time a certified copy is filed in the treasurer's office. Perpetual liens shall attach against assessed tracts, except those owned by the state and the United States, and, if an assessment is not paid within thirty days, a penalty of five percent shall attach and the assessment shall bear interest from the date of the order of the assessment at the Category D rate of interest as established in § 54-3-16 , payable annually. The assessment shall be paid to the county treasurer and remitted to the holders of assessment certificates upon order of the board.