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. 46A-4-11. Repealed by SL 1984, ch 294 , § 11
Holding or taxing nonirrigable land for irrigation purposes
SDCL § 46A-4-10 — under ORGANIZATION, BOUNDARIES AND DISSOLUTION OF IRRIGATION DISTRICTS.
SDCL § 46A-4-10