reglab/housing_qa huggingface dataset:
SD Codified L § 46A-7-6 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-6 - List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.

46A-7-6. List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.The director of equalization shall make a list of the apportionment or distribution. The list shall contain a complete description of each subdivision or tract of land of the district, with the amount and rate per acre of the apportionment or distribution of cost and the name of the owners of the subdivision or tract. Alternatively, the director of equalization may prepare a map on a convenient scale showing each of such subdivisions or tracts with the rate per acre of the apportionment entered on the map. If all lands on any map or section of a map are assessed at the same rate, a general statement to that effect is sufficient. The list or map shall be made in duplicate, one of which shall be filed in the office of the Department of Agriculture and Natural Resources and the other shall remain in the office of the board of directors for public inspection. Source: SDC 1939, §61.0904; SL 1949, ch 435, §1; SDCL §46-15-6; SL 2011, ch 165, §418; SL 2021, ch 1 (Ex. Ord. 21-3), § 53, eff. Apr. 19, 2021.
SD Codified L § 46A-7-7 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-7 - Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.

46A-7-7. Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.If any irrigation district, organized under the laws of this state, has contracted with the United States for a supply of water for the irrigation of lands within the district, the construction of irrigation or drainage works, or the operation of such works, or both, or other purposes authorized by law, the board of directors may make the assessments intended to meet the obligations of the district under the contract in accordance with the method and terms as provided by the contract. No apportionment of benefits by the director of equalization is necessary if so provided in the contract. Source: SDC 1939, §61.0904; SL 1949, ch 435, §1; SDCL §46-15-7; SL 2011, ch 165, §419.
SD Codified L § 46A-7-8 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-8 - Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.

46A-7-8. Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.On or before the fifteenth day of July in each year, the director of equalization shall complete the assessment roll and deliver it to the secretary of the board of directors. The board shall immediately give notice of the assessment and of the time the board of directors, acting as a board of equalization, will meet to equalize assessments, by publication once each week for at least two consecutive weeks in a newspaper published in each of the counties comprising the district. The time fixed for the meeting may not be less than ten nor more than twenty days from the first publication of the notice; and in the meantime the assessment rolls shall remain in the office of the secretary for the inspection of all persons interested. Source: SDC 1939, §61.0905; SL 1949, ch 435, §2; SDCL §46-15-8; SL 1972, ch 236, §5; SL 2011, ch 165, §420.
SD Codified L § 46A-7-9 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-9 - Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.

46A-7-9. Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.Upon the day specified in the notice required by §46A-7-8, for the meeting of the board of directors, which is hereby constituted a board of equalization for that purpose, it shall meet and continue in session from day to day, as long as may be necessary, not to exceed ten days exclusive of Sundays, to hear and determine such objections to the apportionment of benefits and assessments as may come before it; and the board may change the apportionment of benefits and assessments as may be just. The secretary of the board shall be present during its session and note the changes made in the apportionment of benefits and assessments of property, and in the names of the persons whose property is assessed; and within twenty days after the close of the session he shall have the total values and assessments, as finally equalized by the board, extended into columns and added. Source: SDC 1939, §61.0906; SDCL, §46-15-9.
SD Codified L § 46A-7-10 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-10 - Acreage assessment to cover bond and contract payments--Special fund.

46A-7-10. Acreage assessment to cover bond and contract payments--Special fund.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 due the ensuing year to the United States under any contract between the district and the United States, which, when collected shall be called the "bond and United States contract fund of irrigation district." Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL, §46-15-10; SL 1976, ch 277, §17.
SD Codified L § 46A-7-11 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-11 - Assessment for operation, salaries and expenses.

46A-7-11. Assessment for operation, salaries and expenses.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 irrigation district." Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL, §46-15-11; SL 1976, ch 277, §18.
SD Codified L § 46A-7-12 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-12 - Assessments--Rate of levy, computation.

46A-7-12. Assessments--Rate of levy, computation.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 aggregate of the benefits apportioned for such year as in this chapter provided. Source: SDC 1939, §61.0909; SDCL, §46-15-12.
SD Codified L § 46A-7-13 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-13 - Contract with United States providing different deficiency assessment.

46A-7-13. Contract with United States providing different deficiency assessment.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 contract has been approved by the necessary majority vote of the owners of the land affected at an election properly called for such purpose. Source: SDC 1939, §61.0909; SDCL §46-15-13; SL 2011, ch 165, §421.
SD Codified L § 46A-7-14 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-14 - Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.

46A-7-14. Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.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 county commissioners of the county in which the district was originally organized shall cause an assessment roll of the district to be prepared and shall make the levy for the payment of the principal and interest on bonds, to meet all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, and to meet the expenses for organizing and operating the district, in the same manner and with like effect as if the levy had been made by the board of directors. The expense incident to making the levy shall be borne by the district. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL §46-15-14; SL 2011, ch 165, §422.
SD Codified L § 46A-7-15 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-15 - Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.

46A-7-15. Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.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 charges due at a later date than originally provided in the contract or agreement, the board may direct the cancellation of the levy or assessment previously made to raise funds to pay the United States that are under the modification or supplemental contract or agreement made due and payable at a later date. Source: SDC 1939, §61.0917; SDCL §46-15-15; SL 2011, ch 165, §423.
SD Codified L § 46A-7-16 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.

46A-7-16. Assessments--Computation and entry by secretary--Certification--Tax list.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 water charges to be paid on the property. The secretary shall certify to the auditor of the county in which the land is located the amount of the taxes in each fund levied upon each tract of land by the board, including sums due the United States, and the auditor shall enter the amount of each in separate columns of the tax list of the county. All tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of the irrigation district. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL §46-15-16; SL 2011, ch 165, §424.
SD Codified L § 46A-7-17 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-17 - Assessments levied for bond and United States contract fund--Collection by county treasurer.

46A-7-17. Assessments levied for bond and United States contract fund--Collection by county treasurer.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, §46-15-17.
SD Codified L § 46A-7-18 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-18 - Capital projects fund tax--Interest coupons received in payment.

46A-7-18. Capital projects fund tax--Interest coupons received in payment.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 United States, if such interest coupons do not exceed the amount of the district capital projects fund which the person tendering the same owes. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL, §46-15-18.
SD Codified L § 46A-7-19 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-19 - Assessments levied for general fund--Due date--Warrants received in payment.

46A-7-19. Assessments levied for general fund--Due date--Warrants received in payment.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 general fund. All unpaid assessments for the fund become delinquent and draw interest and penalty as follows: on the first day of May and on the first day of each succeeding month, until paid, the Category D rate of interest as established in §54-3-16 of the amount remaining unpaid shall be added thereto and collected by the treasurer. The county treasurer shall receive in payment of the general fund tax, for the year in which the tax is levied, warrants drawn against the general fund for such year, if the warrants do not exceed the amount of the general fund tax which the person tendering it owes. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL, §46-15-19; SL 1983, ch 28, §57; SL 1984, ch 319, §28.
SD Codified L § 46A-7-20 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-20 - Taxes received for capital projects and general funds--Remittance by county treasurer.

46A-7-20. Taxes received for capital projects and general funds--Remittance by county treasurer.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 the treasurer of the county in which the district was originally organized, such remittance to be made on the fifth day of each and every month. All such taxes collected or received for the general fund of such district by the treasurer of the county in which the district was originally organized shall be paid to the treasurer of such irrigation district, upon an order signed by the president and secretary of such district, and all warrants received in payment of general fund taxes as provided in §46A-7-19 may be turned over, as so much money, to the district treasurer on such order. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL, §46-15-20.
SD Codified L § 46A-7-21 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-21 - Responsibilities of county treasurer for taxes.

46A-7-21. Responsibilities of county treasurer for taxes.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 official capacity. Source: SDC 1939, §61.0907; SL 1949, ch 435, §3; SDCL §46-15-21; SL 2011, ch 165, §425.
SD Codified L § 46A-7-22 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-22 - Alternative method of collection of assessments against acreage within United States reclamation project.

46A-7-22. Alternative method of collection of assessments against acreage within United States reclamation project.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 assessments levied against the acreage of the irrigation district through the office of the board. Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL §46-15-22; SL 2011, ch 165, §426.
SD Codified L § 46A-7-23 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-23 - Notice of decision to collect assessments against acreage in United States reclamation project.

46A-7-23. Notice of decision to collect assessments against acreage in United States reclamation project.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, §61.0932; SDCL, §46-15-23; SL 1983, ch 13, §7.
SD Codified L § 46A-7-24 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-24 - Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.

46A-7-24. Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.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 shall be collected by, and payable to, the treasurer of said irrigation district, at the office designated by the board of directors of said irrigation district at the same time and 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, §46-15-24.
SD Codified L § 46A-7-25 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-25 - Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.

46A-7-25. Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.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 January first next following the levy of such assessment, and become delinquent if not paid in full on or before May first following such assessment and shall draw interest and penalty as provided in §46A-7-19. Source: SDC 1939, §61.0907 as added by SL 1949, ch 435, §3; SDCL, §46-15-25.
SD Codified L § 46A-7-26 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-26 - Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.

46A-7-26. Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.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 annual assessments to be levied against the tracts in the district, as provided for and in §§46A-7-4 to 46A-7-7, inclusive. The director of equalization shall, on or before the fifteenth day of November in each year, complete the assessment roll and deliver it to the secretary of the board of directors, who shall give notice of the assessment as provided in §46A-7-8. Source: SDC 1939, §§61.0904, 61.0905 as added by SL 1949, ch 435, §§1, 2; SDCL §46-15-26; SL 2011, ch 165, §427.
SD Codified L § 46A-7-27 (2021)
2021 South Dakota Codified Laws|Title 46A - Water Management|Chapter 07 - Irrigation District Assessments And Levies|Section 46A-7-27 - Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer.

46A-7-27. Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer.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 district. The auditor is not required to enter the amount of each of the sums in separate columns of the tax lists of the county; and the tax lists, when delivered by the auditor to the county treasurer, need not contain the assessments levied on the tracts of land within the irrigation district. The secretary of the board of directors of the irrigation district shall certify to the treasurer of the irrigation district the amount of the assessments, including sums due the United States, who shall act in lieu of the county auditor in entering the amount of assessments in each fund levied upon each tract of land by the board of directors, including sums due the United States, in separate columns of a book to be known as "irrigation district assessment collection book." The book shall be kept by the treasurer of the district as a public record of the irrigation district, and the treasurer shall thereafter act in lieu of the county treasurer in sending notices, collecting, and receipting for such assessments. Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL §46-15-27; SL 2011, ch 165, §428.