reglab/housing_qa huggingface dataset:
SD Codified L § 46A-7-28 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-28 - Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.

46A-7-28. Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.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 on or before the tenth day of November each year. The auditor shall enter the amount due in separate columns of a supplementary tax list, to be known as "irrigation district delinquent assessment list" of the county and deliver a copy of the same to the county treasurer for collection in the same manner as all other taxes and assessments are collected in this state. Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL, §46-15-28; SL 1983, ch 13, §8.
SD Codified L § 46A-7-29 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-29 - Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.

46A-7-29. Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.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 county auditor of the county or counties stated in §46A-7-23, within which the irrigation district is located, a certificate signed by a majority of the board of directors of the irrigation district stating that a majority of the board of directors of the irrigation district desires to make such a change. After the certificate is filed, beginning with the first day of May of the year in which the change is desired to be made, all requirements of the laws of this state for the collection of taxes and assessments through the county treasurer's office shall be complied with as though §§46A-7-22 to 46A-7-28, inclusive, had not been enacted. Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL §46-15-29; SL 2011, ch 165, §429.
SD Codified L § 46A-7-30 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-30 - Assessments--Payment under protest, disposition of money.

46A-7-30. Assessments--Payment under protest, disposition of money.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 county treasurer in the same form and manner as provided by law, and such proceedings shall be had as by such law provided insofar as the same is applicable. Source: SDC 1939, §61.0917; SDCL, §46-15-30.
SD Codified L § 46A-7-31 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-31 - Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.

46A-7-31. Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.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 reasons why such tax or assessment should be refunded:(1)That the land upon which the assessment was levied is not within the boundaries of the district;(2)That the land is exempt by law, setting forth the reason for the exemption; or(3)That by reason of injury through seepage or subirrigation the land could not now be benefited by irrigation, or that the land is not susceptible of irrigation from the canal of the district. Source: SDC 1939, §61.0917; SDCL §46-15-31; SL 2011, ch 165, §430.
SD Codified L § 46A-7-32 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-32 - Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.

46A-7-32. Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.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, irregularity, or invalidity in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or resolution, the board of directors may relevy the special tax or assessment on the property in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, or conditions before equalization have been met. If there is an erroneous extension of the water charge assessment, either against the wrong tract of land or against the wrong person, the assessment may not, for that reason, be invalidated. The district board upon the discovery of the error may release, abate, refund, or otherwise correct the assessment by directing the county auditor to release, abate, refund, or otherwise correct the assessment and to spread the assessment against the proper person or against the correct tract, or to abate the assessment, or to refund the water charge assessment erroneously collected, as the case may require. Source: SDC 1939, §61.0917; SDCL §46-15-32; SL 1976, ch 277, §19; SL 2011, ch 165, §431.
SD Codified L § 46A-7-33 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-33 - Assessment as lien against property assessed--Interest--Collection--Sale of land.

46A-7-33. Assessment as lien against property assessed--Interest--Collection--Sale of land.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 assessments shall draw interest at the same rate and from the same date as unpaid real estate taxes, and such lien is not removed until the assessments are paid or the property sold for the payment of the assessments. The county treasurer shall collect the assessments in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection of taxes and sale of land for such taxes apply to the collection of assessments under this chapter. Source: SDC 1939, §61.0911; SDCL §46-15-33; SL 2011, ch 165, §432.
SD Codified L § 46A-7-34 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-34 - Bond series lien preferences--Federal contract payments lien preferences.

46A-7-34. Bond series lien preferences--Federal contract payments lien preferences.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 deposited with the United States, may be a preferred lien to that of any issue of bonds or any series of any issue subsequent to the date of such contract. Source: SDC 1939, §61.0911; SDCL, §46-15-34; SL 1976, ch 277, §20.
SD Codified L § 46A-7-35 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-35 - Application of funds from assessment and levy--Priority in distribution.

46A-7-35. Application of funds from assessment and levy--Priority in distribution.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. Source: SDC 1939, §61.0911; SDCL, §46-15-35; SL 1976, ch 277, §21.
SD Codified L § 46A-7-36 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-36 - Delinquent assessments--Compromise, abatement, or reallocation.

46A-7-36. Delinquent assessments--Compromise, abatement, or reallocation.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 title proceedings is impracticable, and further determines that it is to the benefit of the irrigation district to compromise, abate, or reallocate any part or all of such assessments, the board may compromise, abate, or reallocate any of the delinquent assessments, subject to the following conditions:(1)All claims or obligations against the district's general fund for all years in which the assessments were levied have been paid in full before the compromise, abatement, or reallocation, or if not paid in full, the owners of the obligations have consented in writing to the proposed compromise, abatement, or reallocation;(2)If the district's bond and United States contract fund would be affected by the compromise, abatement, or reallocation, the written consent of the United States, if the assessments were levied to meet contract obligations to the United States, or of all bondholders, if the assessments were levied to meet bonded indebtedness or interest on the bonds, shall be obtained to each such proposed compromise, abatement, or reallocation, before it becomes effective. The compromises, abatements, or reallocations may be made, without the individual consent of the United States or bondholders, if made pursuant to the terms of a contract between the district and the United States or the bondholders. The board is hereby vested with authority to execute the contract with the United States or the district bondholders. This section does not limit the rights of any irrigation district under the existing laws to compromise, abate, or refund district assessments but is cumulative to those rights. Source: SDC 1939, §61.0908; SDCL §46-15-36; SL 2011, ch 165, §433.
SD Codified L § 46A-7-37 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-37 - Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.

46A-7-37. Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.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 bid therefor the total amount of all delinquent taxes and assessments, penalty, and interest against such land, and thereupon the county treasurer shall strike off said lands to such irrigation district and issue certificate of tax sale to said irrigation district the same as such certificates of tax sales are issued to other purchasers. Source: SDC 1939, §61.0912; SDCL, §46-15-37.
SD Codified L § 46A-7-38 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-38 - Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.

46A-7-38. Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.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, bond issue, or otherwise, and the district may pay the taxes, assessments, interest, and penalties by issuing a warrant to the county treasurer against the fund, if there is sufficient money in the fund to pay the taxes, assessments, interest, and penalties in full upon demand. Source: SDC 1939, §61.0912; SDCL §46-15-38; SL 2011, ch 165, §434.
SD Codified L § 46A-7-39 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-39 - Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.

46A-7-39. Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.If taxes are paid by the district as provided in this chapter, the county treasurer shall distribute that portion of the tax belonging to the irrigation district to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through the certificate, such funds as are realized shall be deposited with the county treasurer, who shall credit the proceeds of sale to the special revenue fund specified in §46A-7-38. Source: SDC 1939, §61.0912; SL 2011, ch 165, §435.
SD Codified L § 46A-7-40 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-40 - Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.

46A-7-40. Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.No expenditures may be made from the special revenue fund except for the purposes as specified in §§46A-7-38 and 46A-7-39. If, by resolution of the board of directors, the fund is deemed inactive, the balance remaining in the fund shall be transferred to a debt service fund to be applied upon any indebtedness that may have been incurred by the district by reason of the creation of the special revenue fund, if any exists; otherwise, the balance shall be transferred to the general fund of the district. Source: SDC 1939, §61.0912; SDCL §46-15-40; SL 2011, ch 165, §436.
SD Codified L § 46A-7-41 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-41 - Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.

46A-7-41. Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.Any irrigation district may purchase the certificate of tax sale issued to any county for land sold at tax sale against which any of its taxes and assessments are delinquent, or, if deed therefor has been issued to the county, may purchase such lands from the county by paying to the county treasurer all state, county, first or second class municipality, school district, and other delinquent taxes, together with penalty, interest, and costs of publication and sale. Such payment shall be made by the directors issuing and delivering to the county treasurer a warrant drawn against the special revenue fund, if there shall be sufficient money in said fund to pay the same in full upon demand, and thereupon such treasurer shall assign such certificate of tax sale to such irrigation district, or the commissioners of the county shall convey such lands to said district. Source: SDC 1939, §61.0913; SDCL, §46-15-41; SL 1992, ch 60, §2.
SD Codified L § 46A-7-42 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-42 - Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.

46A-7-42. Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.When there has been no redemption of the land so sold at tax sale to an irrigation district, or to any other person, or of the land struck off to the county for which a certificate of sale has been assigned to an irrigation district, or to any other person, in the manner and within the time prescribed for the redemption of lands from such tax sales, the county treasurer shall issue a tax deed therefor to such irrigation district, or other holder of a certificate of sale. The holder of such certificate of tax sale, whether said holder be an irrigation district or an individual, may at any time after the expiration of two years from the date of sale, if the same has not been redeemed within said period, apply to the county treasurer, as provided by law, for the issuance of a tax deed to said property, and upon such application the county treasurer shall issue such tax deed in manner and form provided by law to said holder. Source: SDC 1939, §61.0914; SDCL, §46-15-42.
SD Codified L § 46A-7-43 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-43 - Tax deed issued to district--Sale of land--Price.

46A-7-43. Tax deed issued to district--Sale of land--Price.After the issuance of any such tax deed to an irrigation district, the directors may sell and convey the land so purchased, or any part of the land, at either public or private sale, whether or not the price received for the land equals the amount of delinquent taxes, assessments, penalties, interest, and costs against the lands. However, if the lands are offered for sale at public sale, the directors may reject any bids on the lands, and no such lands may be sold by the directors at private sale until the lands have been offered for sale at public sale, nor at a price less than the highest price bid for the lands at the public sale at which the lands were offered. If no bid is received for the lands when the lands are offered for public sale, the directors may then sell the lands in such manner and for such price as they deem to be in the best interests of the district. Source: SDC 1939, §61.0915; SDCL §46-15-43; SL 2011, ch 165, §437.
SD Codified L § 46A-7-44 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-44 - Land not subject to sale for delinquent taxes before delivery of water.

46A-7-44. Land not subject to sale for delinquent taxes before delivery of water.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.
SD Codified L § 46A-7-45 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-45 - Warrants of districts--Limitation on amount issued--Additional levy.

46A-7-45. Warrants of districts--Limitation on amount issued--Additional levy.No irrigation district may in any year issue warrants in excess of ninety percent of the levy for the year. However, in case of due and outstanding obligations against the district on account of operation, maintenance, and current expenses contracted before the year in which any levy is made, the district board may make an additional levy, not to exceed one dollar per acre upon all irrigable lands within the district, to create a special fund for the payment of past due obligations. Source: SDC 1939, §61.0910; SDCL §46-15-45; SL 2011, ch 165, §439.
SD Codified L § 46A-7-46 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-46 - Claims against fund fully paid--Transfer of unused balance.

46A-7-46. Claims against fund fully paid--Transfer of unused balance.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.
SD Codified L § 46A-8-1 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 08 - Water Users' Associations|Section 46A-8-1 - Association organized under state law in conformity with federal law--Amendment of articles of incorporation, purposes.

46A-8-1. Association organized under state law in conformity with federal law--Amendment of articles of incorporation, purposes.Any water users' association organized under the laws of this state and in conformity with the requirements of the United States under the Reclamation Act of June 17, 1902, may in the manner provided in this chapter so amend its articles of incorporation as to modify or enlarge its business or the purposes for which it was created, change the number of its directors or trustees; change its name or location within the state, increase or diminish its capital stock, or make any provision which might have been originally provided in its certificate or articles of incorporation. Source: SDC 1939, §61.0204; SDCL, §46-11-1.
SD Codified L § 46A-8-2 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 08 - Water Users' Associations|Section 46A-8-2 - Proposed amendment of articles of incorporation of association, time and manner of making, submission to shareholders, publication.

46A-8-2. Proposed amendment of articles of incorporation of association, time and manner of making, submission to shareholders, publication.Such amendment or amendments may be made at any annual meeting of the shareholders, or at any special meeting called for that purpose, by a majority of the votes cast upon such proposition at such election. No proposed amendment may be submitted to the shareholders until it has first received the approval of two-thirds of the board of directors at a regular or duly called session thereof. No proposed amendment may be submitted until it has been published in full at least once each week for four consecutive weeks in at least two newspapers of general circulation within the irrigable area of the association. The last publication may not be more than seven days before any such election. However, if all the shareholders are notified directly by mail at their last known addresses of the amendment, the amendment does not need to be published pursuant to this section. Source: SDC 1939, §61.0205; SDCL, §46-11-2; SL 1996, ch 266, §2.