§ 46A-7-1 Tolls, charges, and assessments–Expenses covered–Levy of assessments
§ 46A-7-2 Expenses for completion of irrigation system–Issuance of additional bonds or levyof assessment
§ 46A-7-3 Special assessment–Submission of question of levy–Notice of election–Authorization by majority of votes–Levy of assessment–Entry upon assessment rolland tax list–Collection
§ 46A-7-3.1 Eligibility to vote on special assessment
§ 46A-7-4 Apportionment of benefits accruing to land by irrigation–Basis for annualassessments
§ 46A-7-5 Apportionment of benefits to land by irrigation works–Assessment made in lieu ofbonds or other authorized obligations–Assessment not invalid because in name ofwrong person
§ 46A-7-6 List of apportionment or distribution–Contents–Map of each subdivision with rateof apportionment–Copy filed with department
§ 46A-7-7 Assessments to meet obligations of contracts with United States–Apportionment ofbenefits unnecessary under contract
§ 46A-7-8 Delivery of assessment roll to secretary–Notice of equalization meeting–Time formeeting–Roll available for inspection
§ 46A-7-9 Board of equalization, board of directors constituting–Meetings, purpose–Apportionment of benefits and assessments–Duties of secretary
§ 46A-7-10 Acreage assessment to cover bond and contract payments–Special fund
§ 46A-7-11 Assessment for operation, salaries and expenses
§ 46A-7-12 Assessments–Rate of levy, computation
§ 46A-7-13 Contract with United States providing different deficiency assessment
§ 46A-7-14 Neglect or refusal of board to make assessment–Adoption of assessment forpreceding year
§ 46A-7-15 Modification of contract with United States to eliminate charges or change time ofpayment–Cancellation of levy or assessment
§ 46A-7-16 Assessments–Computation and entry by secretary–Certification–Tax list
§ 46A-7-17 Assessments levied for bond and United States contract fund–Collection by countytreasurer
§ 46A-7-18 Capital projects fund tax–Interest coupons received in payment
§ 46A-7-19 Assessments levied for general fund–Due date–Warrants received in payment
§ 46A-7-20 Taxes received for capital projects and general funds–Remittance by countytreasurer
§ 46A-7-21 Responsibilities of county treasurer for taxes
§ 46A-7-22 Alternative method of collection of assessments against acreage within United Statesreclamation project
§ 46A-7-23 Notice of decision to collect assessments against acreage in United States reclamationproject
§ 46A-7-24 Decision of board of directors to collect assessments against acreage within UnitedStates reclamation project–Certificate, time for filing–Payment of assessments, time
§ 46A-7-25 Collection of assessments against acreage within United States reclamation project–Single assessment for operation and maintenance funds and contract funds, time forpayment
§ 46A-7-26 Determination of benefits–Fixing annual assessments–Completion and delivery ofassessment roll
§ 46A-7-27 Filing of certificate of decision to collect assessments against acreage within UnitedStates reclamation project–Treasurer of irrigation district to act in lieu of countyauditor a
§ 46A-7-28 Collection of assessments against acreage within United States reclamation project–Duties of treasurer of district, certification of delinquencies
§ 46A-7-29 Reversion to prior method of collection–Filing of certificate of change–Collectionthrough office of county treasurer
§ 46A-7-30 Assessments–Payment under protest, disposition of money
§ 46A-7-31 Refund of taxes or assessments–Filing of tax receipt showing payment under protest–Affidavit stating grounds for refund
§ 46A-7-32 Relevy of invalid, void or defective special tax or assessment–Assessment notinvalidated by erroneous extension–Correction
§ 46A-7-33 Assessment as lien against property assessed–Interest–Collection–Sale of land
§ 46A-7-34 Bond series lien preferences–Federal contract payments lien preferences
§ 46A-7-35 Application of funds from assessment and levy–Priority in distribution
§ 46A-7-36 Delinquent assessments–Compromise, abatement, or reallocation
§ 46A-7-37 Delinquent assessments–Sales of land, bidding in by board of directors, striking offland to district, certificate of tax sale
§ 46A-7-38 Special revenue fund for purchase of tax certificates and titles–Purpose–Resolution–Payment of taxes, assessments, interest, and penalties
§ 46A-7-39 Taxes paid by district–Distribution by county treasurer–Redemption or sale ofproperty–Deposit of proceeds
§ 46A-7-40 Expenditure from special revenue fund–Transfer of balance in inactive fund to debtservice fund
§ 46A-7-41 Tax sale certificate issued to county–Purchase by district–Purchase price, paymentby board of directors
§ 46A-7-42 Land sold at tax sale to district–Tax deed, issuance to holder of certificate of tax salein the absence of redemption
§ 46A-7-43 Tax deed issued to district–Sale of land–Price
§ 46A-7-44 Land not subject to sale for delinquent taxes before delivery of water
§ 46A-7-45 Warrants of districts–Limitation on amount issued–Additional levy
§ 46A-7-46 Claims against fund fully paid–Transfer of unused balance

Terms Used In South Dakota Codified Laws > Title 46A > Chapter 7 - Irrigation District Assessments and Levies

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2