South Dakota § 46A-7-26 Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

South Dakota Statutes

§ 46A-7-26 — Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

South Dakota § 46A-7-26

Title 46AWATER MANAGEMENT

Ch. 46A-7IRRIGATION DISTRICT ASSESSMENTS AND LEVIES

This text of South Dakota § 46A-7-26 (Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.) 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-7-26 (2026).

Text

In districts that use the alternative method of collecting assessments, as provided for by § 46A-7-22 , the director of equalization shall, between the first day in September and the first day of November, in each year, make the examination and determine the benefits and fix the annual assessments to be levied against the tracts in the district, as provided for and in §§ 46A-7-4 to 46A-7-7 , inclusive. The director of equalization shall, on or before the fifteenth day of November in each year, complete the assessment roll and deliver it to the secretary of the board of directors, who shall give notice of the assessment as provided in § 46A-7-8 .

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In districts that use the alternative method of collecting assessments, as provided for by § 46A-7-22 , the director of equalization shall, between the first day in September and the first day of November, in each year, make the examination and determine the benefits and fix the annual assessments to be levied against the tracts in the district, as provided for and in §§ 46A-7-4 to 46A-7-7 , inclusive. The director of equalization shall, on or before the fifteenth day of November in each year, complete the assessment roll and deliver it to the secretary of the board of directors, who shall give notice of the assessment as provided in § 46A-7-8 .