46A-11-17. Assessments for drainage against municipalities--Tax levy by municipal officials--Enforcement and collection.
If an assessment for drainage or installment has been made against any county, municipality, or township, the officers of the unit of government whose duty it is to levy taxes shall at the next annual tax levy make a levy for drainage purposes in an amount necessary to pay the assessment and remit it to the proper officers as provided for other taxes. The levy and tax shall be enforced and collected in all respects as are other taxes.
Source: SDC 1939, §61.1008; SDCL, §46-21-17; SL 1985, ch 362, §114; SL 1992, ch 60, §2.