Irrigation District Assessments And Levies

  1. Law
  2. South Dakota Codified Laws
  3. Water Management
  4. Irrigation District Assessments And Levies

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Section
46A-7-1

Tolls, charges, and assessments--Expenses covered--Levy of assessments.

Section
46A-7-2

Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.

Section
46A-7-3

Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection.

Section
46A-7-3.1

Eligibility to vote on special assessment.

Section
46A-7-4

Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.

Section
46A-7-5

Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.

Section
46A-7-6

List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.

Section
46A-7-7

Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.

Section
46A-7-8

Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

Section
46A-7-9

Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.

Section
46A-7-10

Acreage assessment to cover bond and contract payments--Special fund.

Section
46A-7-11

Assessment for operation, salaries and expenses.

Section
46A-7-12

Assessments--Rate of levy, computation.

Section
46A-7-13

Contract with United States providing different deficiency assessment.

Section
46A-7-14

Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.

Section
46A-7-15

Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.

Section
46A-7-16

Assessments--Computation and entry by secretary--Certification--Tax list.

Section
46A-7-17

Assessments levied for bond and United States contract fund--Collection by county treasurer.

Section
46A-7-18

Capital projects fund tax--Interest coupons received in payment.

Section
46A-7-19

Assessments levied for general fund--Due date--Warrants received in payment.

Section
46A-7-20

Taxes received for capital projects and general funds--Remittance by county treasurer.

Section
46A-7-21

Responsibilities of county treasurer for taxes.

Section
46A-7-22

Alternative method of collection of assessments against acreage within United States reclamation project.

Section
46A-7-23

Notice of decision to collect assessments against acreage in United States reclamation project.

Section
46A-7-24

Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.

Section
46A-7-25

Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.

Section
46A-7-26

Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

Section
46A-7-27

Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer.

Section
46A-7-28

Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.

Section
46A-7-29

Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.

Section
46A-7-30

Assessments--Payment under protest, disposition of money.

Section
46A-7-31

Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.

Section
46A-7-32

Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.

Section
46A-7-33

Assessment as lien against property assessed--Interest--Collection--Sale of land.

Section
46A-7-34

Bond series lien preferences--Federal contract payments lien preferences.

Section
46A-7-35

Application of funds from assessment and levy--Priority in distribution.

Section
46A-7-36

Delinquent assessments--Compromise, abatement, or reallocation.

Section
46A-7-37

Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.

Section
46A-7-38

Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.

Section
46A-7-39

Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.

Section
46A-7-40

Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.

Section
46A-7-41

Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.

Section
46A-7-42

Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.

Section
46A-7-43

Tax deed issued to district--Sale of land--Price.

Section
46A-7-44

Land not subject to sale for delinquent taxes before delivery of water.

Section
46A-7-45

Warrants of districts--Limitation on amount issued--Additional levy.

Section
46A-7-46

Claims against fund fully paid--Transfer of unused balance.