South Dakota Statutes
§ 46A-14-59 — Assessed valuation for district tax purposes--Limitation on land taxed.
South Dakota § 46A-14-59
This text of South Dakota § 46A-14-59 (Assessed valuation for district tax purposes--Limitation on land taxed.) 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-14-59 (2026).
Text
The assessed valuation for district tax purposes shall be the same assessed valuation that is used for general county levies. However, if a majority of the landowners to be taxed or assessed to finance works owns less than ten acres of land, no such landowner may be taxed or assessed against more than ten acres of land.
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Legislative History
SL 1957, ch 492, § 23; SL 1959, ch 452, § 18; SDC Supp 1960, § 61.1523 (6); SDCL, § 46-24-58; SL 1984, ch 297, § 4.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 46A-14-59, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/46A-14-59.