If the board of directors deems it necessary, it may levy an assessment for the care, operation, and maintenance of irrigation works already constructed and for the payment of salaries of officers and general expenses, which assessment shall be called the “general fund of irrigation district.”

Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-11; SL 1976, ch 277, § 18.