South Dakota Statutes

§ 46A-3E-11 — Duty to fund budget--Tax levy apportionment--Form.

South Dakota·Title 46A WATER MANAGEMENT·Ch. 46A-3 WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS
Upon adoption of a budget, a water development district board of directors shall make a tax levy, special assessment, or both, in dollars sufficient to fund the budget. Any tax levy made against property in a given county in a district must be in an amount equal to the total district tax levy in dollars, multiplied by the county's proportional share. The county's proportional share is determined by dividing the equalized assessed valuation of the area within the district for that county by the total district equalized assessed valuation. The provisions of § 10-12-34.1 may not prohibit apportionment of the tax among the counties, as provided for in this section. A district tax levy may not exceed the limitation specified in chapters 46A-3A to 46A-3E , inclusive, except as provided in § 46A-

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Legislative History

SL 1984 (SS), ch 1, § 55; SL 1986, ch 372, § 3; SL 1989, ch 386, § 6; SL 1991, ch 17 (Ex. Ord. 91-4), § 17; SL 2012, ch 217, § 5; SL 2025, ch 186, § 62.

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