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.
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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South Dakota § 46A-11-7 (Assessment due and payable from time of filing of certified copy--Lien--Penalty and interest on delinquencies--Payment--Distribution.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SDC 1939, § 61.1008; SDCL, § 46-21-7; SL 1983, ch 28, § 58; SL 1984, ch 319, § 29; SL 1985, ch 362, § 104.
Nearby Sections
15
§ 46A-1-1
Legislative findings and policy.§ 46A-1-100
Definition of terms.§ 46A-1-102
Disbursement and administration of money from subfunds--Rules--Application of provisions.§ 46A-1-103
Promulgation of rules by board--Content.§ 46A-1-13
Presentation of cost data to Governor and Legislature--Requests for financing authorization.§ 46A-1-13.10
Lewis and Clark Rural Water System authorized.§ 46A-1-13.11
Southern Black Hills Water System authorized.§ 46A-1-13.12
Belle Fourche irrigation upgrade project authorized.