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.
Land not subject to sale for delinquent taxes before delivery of water
SDCL § 46A-7-44 — under IRRIGATION DISTRICT ASSESSMENTS AND LEVIES.
SDCL § 46A-7-44