Holding or taxing nonirrigable land for irrigation purposes.

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46A-4-10. Holding or taxing nonirrigable land for irrigation purposes.

In no case may any land be held by any district or taxed for irrigation purposes if the land cannot from any natural cause be irrigated by the district.

Source: SDC 1939, §61.0832; SDCL §46-12-10; SL 2011, ch 165, §334.


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