South Dakota Statutes
§ 46A-7-28 — Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.
The treasurer of any irrigation district, following the method provided in §§ 46A-7-22 to 46A-7-27 , inclusive, for the collection of assessments, shall certify any delinquent assessment to the auditor of the county in which the land on which the delinquent assessment is situated on or before the tenth day of November each year. The auditor shall enter the amount due in separate columns of a supplementary tax list, to be known as "irrigation district delinquent assessment list" of the county and deliver a copy of the same to the county treasurer for collection in the same manner as all other taxes and assessments are collected in this state.
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South Dakota § 46A-7-28 (Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1945, ch 348; SDC Supp 1960, § 61.0932; SDCL, § 46-15-28; SL 1983, ch 13, § 8.
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.