§ 46A-7-29 — Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.

Any irrigation district, organized within a United States reclamation project, that chooses to collect its assessments as provided in §§ 46A-7-22 to 46A-7-28 , inclusive, may revert back to the prior method of making collection through the county treasurer's office by filing with the county auditor of the county or counties stated in § 46A-7-23 , within which the irrigation district is located, a certificate signed by a majority of the board of directors of the irrigation district stating that a majority of the board of directors of the irrigation district desires to make such a change. After the certificate is filed, beginning with the first day of May of the year in which the change is desired to be made, all requirements of the laws of this state for the collection of taxes and assessments through the county treasurer's office shall be complied with as though §§ 46A-7-22 to 46A-7-28 , inclusive, had not been enacted.

Legislative History

SL 1945, ch 348; SDC Supp 1960, § 61.0932; SDCL § 46-15-29; SL 2011, ch 165, § 429.