South Dakota Statutes
§ 46A-3E-1 — Tax levies.
South Dakota·Title 46A WATER MANAGEMENT·Ch. 46A-3 WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS
A water development district board of directors may levy taxes, not to exceed thirty cents per thousand dollars of taxable valuation in the district, for the purposes of chapters 46A-1 , 46A-2 , and 46A-3A to 46A-3E , inclusive. If an area is included in more than one district, the tax levy payable to each of the water development districts is determined by multiplying the greater of the overlapping water development districts' levies by each water development district's taxing fraction. Each district's taxing fraction is determined by dividing that district's proposed tax levy for the overlapped area by the sum of all water development districts' levies for the overlapped area.
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Legislative History
SL 1984 (SS), ch 1, § 45; SL 1989, ch 87, § 15J; SL 1998, ch 269, § 3; SL 2008, ch 232, § 6, eff. Jan. 1, 2009; SL 2010, ch 216, § 1; SL 2024, ch 184, § 4; SL 2025, ch 186, § 52.
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.