If the claims or obligations against any fund for any year are fully paid, the board of directors may transfer any unused balance to any other fund for the preceding or succeeding year. Source: SDC 1939, § 61.0910; SDCL § 46-15-46; SL 2011, ch 165 , § 440.
Claims against fund fully paid--Transfer of unused balance
SDCL § 46A-7-46 — under IRRIGATION DISTRICT ASSESSMENTS AND LEVIES.
SDCL § 46A-7-46