South Dakota Statutes
§ 46A-3E-14 — Collection of taxes and assessments--Deposit.
South Dakota·Title 46A WATER MANAGEMENT·Ch. 46A-3 WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS
The tax collecting officials shall collect all water development district taxes and assessments, together with any interest and penalties, in the same manner as the general taxes and assessments are collected and shall on a monthly basis, forward the amounts collected during the preceding month to the district treasurer. The district treasurer shall deposit the amounts in the institutional account designated by the board.
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South Dakota § 46A-3E-14 (Collection of taxes and assessments--Deposit.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1984 (SS), ch 1, § 58; SL 2012, ch 217, § 6; SL 2023, ch 150, § 2; SL 2025, ch 186, § 65.
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.