28 chapters · 949 sections in this title.
SDCL § 46A-7-35 Application of funds from assessment and levy--Priority in distribution
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The funds arising from assessment and levy in any year shall be devoted to the obligations of the district payable from such funds and, as to all obligations payable from the bond and United States contract fund, shall be so devoted in the order of priority of the obligation. Sou…
SDCL § 46A-7-36 Delinquent assessments--Compromise, abatement, or reallocation
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If the board of directors determines that assessments levied before February 25, 1933 against the lands of the district for either its general fund or bond and United States contract fund are delinquent to such an extent that the enforcement of the payments thereof through tax ti…
SDCL § 46A-7-37 Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale
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At all sales of all lands for delinquent taxes where all, or a portion, of such delinquent taxes are taxes and assessments levied and assessed by any irrigation district against the lands to be sold, the directors, if there be no other bidder for such land at such tax sale, may b…
SDCL § 46A-7-38 Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties
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For the purpose of paying the taxes, assessments, interest, and penalties, the directors may create by resolution a fund to be known as the "special revenue fund for the purchase of tax certificates and titles." The directors may provide funds for the special revenue fund by levy…