Home/South Dakota/Statutes/Title 46A: WATER MANAGEMENT/Ch. 46A-7: IRRIGATION DISTRICT ASSESSMENTS AND LEVIES/§ 46A-7-38
South Dakota Statutes

§ 46A-7-38 — Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.

South Dakota § 46A-7-38
JurisdictionSouth Dakota
Title 46AWATER MANAGEMENT
Ch. 46A-7IRRIGATION DISTRICT ASSESSMENTS AND LEVIES

This text of South Dakota § 46A-7-38 (Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.) 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-7-38 (2026).

Text

For the purpose of paying the taxes, assessments, interest, and penalties, the directors may create by resolution a fund to be known as the "special revenue fund for the purchase of tax certificates and titles." The directors may provide funds for the special revenue fund by levy, bond issue, or otherwise, and the district may pay the taxes, assessments, interest, and penalties by issuing a warrant to the county treasurer against the fund, if there is sufficient money in the fund to pay the taxes, assessments, interest, and penalties in full upon demand.

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Legislative History

SDC 1939, § 61.0912; SDCL § 46-15-38; SL 2011, ch 165, § 434.

Nearby Sections

15
§ 46A-1-1
Legislative findings and policy.
§ 46A-1-10
Recommendations to Governor and Legislature as to facilities needed in water resources management system.
§ 46A-1-100
Definition of terms.
§ 46A-1-101
State brownfields revitalization and economic development program established--Subfunds created--Deposit and use of money.
§ 46A-1-102
Disbursement and administration of money from subfunds--Rules--Application of provisions.
§ 46A-1-103
Promulgation of rules by board--Content.
§ 46A-1-104
Continuous appropriation of brownfields revitalization and economic development program subfunds--Purpose.
§ 46A-1-105
Establishment of brownfields program by eligible entity.
§ 46A-1-106
Powers of eligible entity establishing brownfields program.
§ 46A-1-11
Estimates of costs and revenues from proposed water facilities--Requests for legislative authorization of construction.
§ 46A-1-12
Allocation of benefits and costs among governmental and private interests--Determination of priorities.
§ 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.
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Bluebook (online)
South Dakota § 46A-7-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/46A-7-38.