Title 46A — WATER MANAGEMENT

Only those electors whose land may be assessed to finance the water supply contract are eligible to vote in an election held pursuant to the provisions of §

The board of directors may borrow funds to meet the necessities of any unforeseen or unusual conditions arising in the operation and maintenance of the irrigation system of the district and may pledge the credit of the district for the payment of the debt. Source: SDC 1939, § 61.…

The total sum borrowed by any district under the provisions of §§ 46A-6-39 and 46A-6-40 may at no time exceed two-thirds of the amount of the general fund levy of the district for the preceding year. If the levy for the then current year is insufficient to provide for the payment…

The provisions of § 46A-6-41 notwithstanding, the board of directors of any irrigation district may borrow funds from the conservancy district as set forth in § 46A-1-64 if the funds are used for study, planning, design, or engineering purposes. The board may pledge the credit of…

All funds of every kind and character, including moneys, credits, and other assets, belonging to any irrigation district, shall be by the treasurer deposited in a bank or banks within the State of South Dakota, which bank or banks shall be designated by the board of directors of …

The board of directors may draw from time to time from the construction fund and deposit, in the county treasury of the county where the office of the board is situated, any sum in excess of twenty-five thousand dollars. The county treasurer shall receive and receipt for the depo…

The cost and expense of purchasing and acquiring property, and constructing the works and improvements provided for in chapter 46A-5 and this chapter, shall be wholly paid out of the construction fund or in the bonds of such district at their par value. Source: SDC 1939, § 61.092…

If the bonds or the money raised by the sale thereof is insufficient for the purposes for which the bonds were issued, additional bonds may be issued. The lien for taxes for the payment of the interest and principal of the additional bonds may be on a parity with, or subsequent t…

All claims against the district shall be verified the same as required in the case of claims filed against counties in this state, and the secretary of the district is authorized to administer oaths to the parties verifying such claims. Source: SDC 1939, § 61.0920; SDCL, § 46-14-…

No claim may be paid by the district treasurer until the claim has been allowed by the board of directors, and only upon warrants signed by the president and countersigned by the secretary. All warrants shall be drawn and payable to the claimant or bearer, the same as county warr…

If the district treasurer does not have sufficient money on hand to pay any warrant when it is presented for payment, the district treasurer shall endorse on the warrant "Not paid for want of funds," the date, and the treasurer's signature. From the time of presentation until pai…

The district treasurer shall keep a register that lists each warrant presented for payment, the date and amount of the warrant, to whom payable, the date of the presentation of payment, the date of payment, and the amount paid in redemption of the warrant. All warrants shall be p…

Any organized irrigation district may whenever it appears necessary, proper, or beneficial to drain any of the land within the district, either for the benefit of the land actually requiring drainage or for the protection of other lands within the district, whether the irrigation…

The district treasurer shall also report to the board of directors in writing, on the first Monday of each month, the amount of money in the district treasury, the amount of receipts for the month preceding, and the amount of items and expenditures, and such report shall be verif…

Any nonprofit corporation, cooperative, or association located within an irrigation district may transfer assets, liabilities, contracts, or other obligations to the irrigation district. To be valid, such transfer shall be approved by formal resolution of the governing body of th…

Source: SL 1986, ch 374 , § 5; SL 2021, ch 163 , § 9.

Whenever any irrigation district shall have contracted with the United States to effectuate the drainage of the lands within the district, or any part thereof, the board of directors, if it deems it for the best interests of the irrigation district, may enter into a contract to p…

The board of directors shall submit the contract referred to in § 46A-6-6 to the electors of the irrigation district at a general election, or at a special election called for that purpose. If a special election is called for that purpose, notice of election shall be given, the e…

The board of directors of any irrigation district established and organized under the laws of South Dakota, if deemed advisable and in the best interests of the district, may enter into any contract with the United States supplementing or amending any original contract with the U…

If any supplementary or amendatory contract is made with the United States under § 46A-6-8 , no election is necessary, nor is the board of directors of the irrigation district required to proceed for a judicial confirmation of the making of the contract and the terms of the contr…

For the purpose of defraying the expenses of the organization of an irrigation district, and for the purpose of defraying all expenses incurred in formulating a general plan for the proposed operation of an irrigation district including surveys, maps, estimates, examinations, and…

The board of directors shall then levy an assessment against the acreage of the district sufficient to raise the annual interest on the outstanding bonds, to pay the principal coming due on the outstanding bonds prior to the next levy, and to make all payments due or to become du…

If the board of directors deems it necessary, it may levy an assessment for the care, operation, and maintenance of irrigation works already constructed and for the payment of salaries of officers and general expenses, which assessment shall be called the "general fund of irrigat…

In all assessments for the purpose of chapters 46A-4 to 46A-7 , inclusive, the rate of levy in any one year shall be computed by adding to the amount or amounts desired to be raised ten percent, to cover anticipated delinquencies, and then dividing the sum thereof by the aggregat…

If an irrigation district organized under the laws of this state is under contract with the United States providing for a different deficiency assessment than is prescribed in § 46A-7-12 , the provisions of the contract shall govern the district in making its assessments, if the …

If the board of directors of any irrigation district neglects or refuses to cause an assessment and levy to be made as provided in this chapter, the assessment of property made for the preceding year shall be adopted and shall be the basis of assessment for the district. The coun…

If the board of directors has made a levy or assessment under any contract between the United States and the district, and the United States thereafter modifies or supplements the contract or agreement to eliminate certain charges under the contract or agreement or to make the ch…

The secretary of the board of directors shall compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund, together with the sum payable by each tract obligated to the United States by contract, if any, for the payment of wa…

The assessments levied for the bond and United States contract fund mentioned in § 46A-7-10 shall be collected by the county treasurer at the same time and in the same manner as all other taxes are collected in this state. Source: SDC 1939, § 61.0907; SL 1949, ch 435 , § 3; SDCL,…

Such county treasurer shall receive in payment of the district capital projects fund tax, for the year in which such taxes were levied, interest coupons issued by such irrigation district, due during such year and payable from such fund, the same as so much lawful money of the Un…

The assessments levied for the general fund mentioned in § 46A-7-11 are due to the county treasurer on the thirty - first day of December next following the levy of the assessments and on the first day of May of the year after which the assessments have been levied for the genera…

In lieu of the issuance of additional bonds as authorized by § 46A-6-45 , the board of directors may provide for the completion of the irrigation system of the district by the levy of an assessment therefor, in the same manner in which the levy of an assessment is made for the ot…

All such taxes collected or received for the district capital projects and general funds, either in money, interest coupons, or warrants on general fund, by the treasurer of any county other than the one in which the district was originally organized shall be remitted by him to t…

All such taxes collected and paid to the county treasurer shall be received by the treasurer in the treasurer's official capacity. The treasurer is responsible for the safekeeping, disbursement, and payment of the taxes, the same as for other money collected in the treasurer's of…

In addition to other provisions of the laws of this state for the collection of assessments levied against the acreage of an irrigation district, the board of directors of any irrigation district organized within a United States reclamation project may make collections of all ass…

Whenever a board of directors decides by unanimous vote to make collections of assessments, as provided by § 46A-7-22 , it shall file notice thereof in the office of the county auditor of each county in which the district is situated. Source: SL 1945, ch 348 ; SDC Supp 1960, § 61…

The certificate required in § 46A-7-23 shall be filed as aforesaid before the first day of May of the year in which the change of place of payment of such assessments is desired to be effectuated. Thereafter all assessments levied against the acreage of such irrigation district s…

In districts which are following the alternative method of collecting assessments, as provided for by § 46A-7-22 , a single assessment, to include operation and maintenance funds and contract funds, may be made, and such assessment so levied shall become due and payable on Januar…

In districts that use the alternative method of collecting assessments, as provided for by § 46A-7-22 , the director of equalization shall, between the first day in September and the first day of November, in each year, make the examination and determine the benefits and fix the …

If the written certificate of the board of directors is filed as provided in § 46A-7-23 , the irrigation district is not required to certify to the county auditor the amount of the assessments, including sums due the United States, that have been levied against the acreage of the…

The treasurer of any irrigation district, following the method provided in §§ 46A-7-22 to 46A-7-27 , inclusive, for the collection of assessments, shall certify any delinquent assessment to the auditor of the county in which the land on which the delinquent assessment is situated…

Any irrigation district, organized within a United States reclamation project, that chooses to collect its assessments as provided in §§ 46A-7-22 to 46A-7-28 , inclusive, may revert back to the prior method of making collection through the county treasurer's office by filing with…

The board of directors may at any time call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in chapters 46A…

Only those electors whose land may be specially assessed to raise funds are eligible to vote in an election held pursuant to the provisions of §

When any person against whose property any assessment has been made shall pay such assessment under protest, as provided by law for general taxes, the board of directors of the irrigation district may pass upon and make orders disposing of the money so paid under protest to any c…

No taxes or assessments may be ordered refunded unless the person complaining files in the office of the secretary of the district a copy of the person's tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reas…

If any special tax or assessment levied upon any property located within the irrigation district is found to be invalid and uncollectible, or is adjudged to be void by a court of competent jurisdiction, or paid under protest and recovered by suit, because of any defect, irregular…

All assessments on real property and to the extent provided by the act of Congress of August 11, 1916, as amended to January 1, 2011, on entered and unentered public lands, are a lien against the property assessed from and after the day the real estate taxes become a lien. The as…

The lien for the bonds of any series may be on a parity with or a preferred lien to that of any subsequent series, and the lien for the payments due to the United States under any contract between the district and the United States, accompanying which bonds have not been deposite…

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…