South Dakota Statutes
§ 46A-3E-13 — Tax levy and special assessment--Extension.
South Dakota·Title 46A WATER MANAGEMENT·Ch. 46A-3 WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS
The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district, in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter 9-43 .
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 46A-3E-13 (Tax levy and special assessment--Extension.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.
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.