South Dakota Laws > Title 46A > Chapter 7 > § 46A-7-44 South Dakota Codified Laws 46A-7-44. Land not subject to sale for delinquent taxes before delivery of water Current as of: 2023 | Check for updates | Other versions The provisions of §§ 46A-7-37 to 46A-7-43, inclusive, apply only if the irrigation district has commenced delivery of water to any lands within the irrigation district. Source: SDC 1939, § 61.0916; SDCL § 46-15-44; SL 2011, ch 165, § 438. Previous sectionNext section Chapter 7 Contents