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

South Dakota Statutes

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

South Dakota § 46A-3E-11

Title 46AWATER MANAGEMENT

Ch. 46A-3WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS

This text of South Dakota § 46A-3E-11 (Duty to fund budget--Tax levy apportionment--Form.) 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-3E-11 (2026).

Text

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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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-3E-1 . Any tax levy must be in the form of a resolution adopted by the board.

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.