reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-22 - Debt service fund--Investment in federal or state bonds or certificates of deposit, deposits in banks within state.

46A-6-22. Debt service fund--Investment in federal or state bonds or certificates of deposit, deposits in banks within state.
Every district maintaining a debt service fund for the payment of outstanding bonds shall keep the accumulations in the debt service fund deposited with the lawful depositories or invested in registered warrants or bonds of any municipal or public corporation of the state, or bonds, notes, or other obligations issued by any federal land bank, federal intermediate credit bank, bank for cooperatives, or any or all of the federal farm credit banks, or obligations of the United States, or bonds or securities of any kind issued by the state, and the interest accruing on the investment shall be credited to the debt service fund. Moneys in any debt service fund shall be invested only in the above-named securities as will become due and payable on or before the date when the bonds for the payment of which the debt service fund was created become due and payable, except bonds of the United States or of the state.
In carrying out the provisions of this section, all transactions shall be by resolution of the board of directors.
Source:
SDC 1939, §61.0918; SDCL, §46-14-21; SL 1984, ch 43, §122.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-23 - Interest on due and unpaid interest coupons of bonds--Election to authorize--Form of ballots.

46A-6-23. Interest on due and unpaid interest coupons of bonds--Election to authorize--Form of ballots.
A district by a majority vote may provide and authorize the payment of interest on any or all due and unpaid interest coupons attached to valid and outstanding bonds of the district heretofore or hereafter issued and sold, from the date of registration of the interest coupons for payment or, if previously registered, from the date of election to pay interest, until paid. The question may be submitted at any general or special election of the district by ballot, which shall generally describe the bonds to which the coupons are attached by number, series, and date of issue. The ballots shall be in substantially the following form:
For the payment of interest on coupons attached to bonds numbered ____, series ____, dated ____ at ____ percent per annum--Yes (or No).
The election shall be governed by the law relating to bond elections in these districts.
Source:
SDC 1939, §61.0901; SDCL, §46-14-22; SL 1983, ch 28, §55.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-24 - Interest on unpaid coupons--Majority vote of electors--Adoption declared by board--Levy for capital projects fund--Stamping of coupons by county treasurer.

46A-6-24. Interest on unpaid coupons--Majority vote of electors--Adoption declared by board--Levy for capital projects fund--Stamping of coupons by county treasurer.
If a majority of the ballots cast on such proposition shall be in favor thereof, the board of directors shall declare the same adopted and the funds to pay such interest shall be estimated and included in the levy for the capital projects fund of such irrigation district as provided by law. Thereafter, upon the presentation of any bond with coupons attached, or any detached coupons of such bonds upon which interest is payable under the provisions of this chapter, the treasurer shall stamp or write on such coupons: Bears interest at ____ percent per annum from the date of registration for payment (or) from date of election to pay interest (if previously registered for payment).
____________________________________________________________________
County Treasurer.
Payment of such coupon shall include the payment of the interest accruing under this chapter.
Source:
SDC 1939, §61.0901; SDCL, §46-14-23.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-29 - Contract with United States guaranteeing bonds of district or extending financial credit.

46A-6-29. Contract with United States guaranteeing bonds of district or extending financial credit.
Any irrigation district organized under the laws of this state for irrigation or drainage purposes may enter into contracts with the United States whereby the bonds of the district are guaranteed by the United States, or financial credit is extended by the United States to the district, for the sale, purchase or use of any canal, ditch, reservoir, right-of-way, irrigation or drainage system, or other property owned or to be acquired for the use of the district.
Source:
SDC 1939, §61.0846; SDCL §46-14-28; SL 2011, ch 165, §402.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-30 - Compliance with federal and state laws--Rights of district to contract.

46A-6-30. Compliance with federal and state laws--Rights of district to contract.
Any irrigation district may accept any of the provisions of any act of Congress of the United States applicable to the district and may obligate itself to comply with laws, rules, and regulations promulgated by any department of the United States pursuant to the act. Irrigation districts contracting with the United States under the provisions of this chapter shall be governed in all matters by the laws of the state relating to irrigation or drainage districts, as the case may be, except in such things as may be otherwise provided for such districts. This section does not limit the rights of any irrigation district under existing laws to purchase a water supply, or otherwise contract, and is cumulative to such existing laws.
Source:
SDC 1939, §61.0847; SDCL §46-14-29; SL 2011, ch 165, §403.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-31 - Special court proceeding to confirm contracts or assessments-- Procedure--Partial approval--Curing of defects.

46A-6-31. Special court proceeding to confirm contracts or assessments-- Procedure--Partial approval--Curing of defects.
The board of directors may, in connection with making any contract with the United States or others, levying any assessment, or taking any particular steps or action, commence a special proceeding in the circuit court, in and by which the proceedings of the district leading up to or including the making of any such contract, and the validity of any of the terms of the contract, the levying of any such assessment, or the taking of any particular steps or action, shall be judicially examined, approved, and confirmed or disapproved and disaffirmed. The practice and procedure for the confirmation of any step or action provided for shall conform as nearly as possible with the practice and procedure now provided for the confirmation before the issuance and sale of bonds of irrigation districts. The court may approve and confirm the proceedings in part and may disapprove and declare illegal or invalid other and subsequent parts of the proceedings. Insofar as possible, the court shall remedy and cure all defects in the proceedings.
Source:
SDC 1939, §61.0812; SDCL §46-14-30; SL 2011, ch 165, §404.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-32 - Confirmation of issue and sale of bonds by board of directors--Judicial examination in special proceeding--Approval or disapproval by circuit court.

46A-6-32. Confirmation of issue and sale of bonds by board of directors--Judicial examination in special proceeding--Approval or disapproval by circuit court.
The board of directors of any irrigation district organized under the provisions of chapter 46A-4 shall, before selling any bonds of such irrigation district, and in its discretion before making any contract, levying any assessment, or taking any special action, commence a special proceeding, in and by which the proceedings of such board and of such district providing for and authorizing the issue and sale of the bonds of such district, the making of any contract, levying of any assessment, or taking any special action, shall be judicially examined, approved, and confirmed, or disapproved and disaffirmed.
Source:
SDC 1939, §61.0841; SDCL, §46-14-31.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-33 - Petition of board of directors for confirmation of issue and sale of bonds--Filed in circuit court--Contents.

46A-6-33. Petition of board of directors for confirmation of issue and sale of bonds--Filed in circuit court--Contents.
The board of directors of the irrigation district shall file in the circuit court for the county in which the lands of the district, or some portion thereof, are situated, a petition praying, in effect, that its proceedings may be examined, approved, and confirmed by the court. The petition shall state the facts showing the proceedings had for the issue and sale of the bonds, the making of any contract, the levying of any assessment or taking any special action, and shall state generally that the irrigation district was duly organized and that the first board of directors was duly elected; but the petition need not state the facts showing such organization of the district, or the election of the first board of directors.
Source:
SDC 1939, §61.0842; SDCL, §46-14-32.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-34 - Hearing of petition of board of directors for confirmation of issue and sale of bonds--Notice of filing, publication--Time and place.

46A-6-34. Hearing of petition of board of directors for confirmation of issue and sale of bonds--Notice of filing, publication--Time and place.
The court shall fix the time for the hearing of the petition and shall order the clerk of courts to give and publish a notice of the filing of the petition. The notice shall be given and published in the same manner and for the same length of time that the notice of a special election to determine whether the bonds of the district shall be issued is required to be given and published. The notice shall state the time and place fixed for the hearing of the petition and prayer of the petition, and that any person interested in the organization of the district, or in the proceedings for the issue or sale of the bonds, may, on or before the day fixed for the hearing of the petition, answer or otherwise plead to the petition. The petition may be referred to and described in the notice as the petition of the district, giving its name, praying that the proceedings set forth therein may be examined, approved, and confirmed by the court.
Source:
SDC 1939, §61.0843; SDCL, §46-14-33.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-35 - Pleading to petition of board of directors for confirmation of issue and sale of bonds--Law governing.

46A-6-35. Pleading to petition of board of directors for confirmation of issue and sale of bonds--Law governing.
Any person interested in the district, or in the issue or sale of the bonds, may answer or otherwise plead to the petition. The provisions of law respecting such pleading to a complaint shall be applicable to a pleading to the petition. The person so pleading to the petition shall be the defendant to the special proceeding and the district shall be the plaintiff. Every material statement of the petition not especially controverted by the answer must for the purpose of such special proceeding be taken as true; and each person failing to answer the petition shall be deemed to admit as true all the material statements of the petition; the rules of pleading and practice provided by law, which are not inconsistent with the provisions of this chapter, are applicable to the special proceeding provided for herein.
Source:
SDC 1939, §61.0844; SDCL, §46-14-34.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-36 - Contract with United States amendatory of individual water right contracts--Exception.

46A-6-36. Contract with United States amendatory of individual water right contracts--Exception.
If an irrigation district organized under the laws of this state enters into a contract with the United States for the payment of charges due the United States in connection with a federal reclamation project, and the district contract is inconsistent in any respect with the individual water right contracts between the United States and the landowners of the district, the district contract will be taken as amendatory of individual water right contracts affecting district land, the owners, mortgagees, or lienors of which fail to answer the petition. However, the contract entered into with the United States, providing for a different deficiency assessment, shall be approved by a majority vote of the owners of land at an election properly called for such purpose.
Source:
SDC 1939, §61.0844; SDCL §46-14-35; SL 2011, ch 165, §405.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-37 - Court hearing on organization of district or issuance of bonds--Determination of legality--Disregard of certain irregularities--Partial approval--Costs.

46A-6-37. Court hearing on organization of district or issuance of bonds--Determination of legality--Disregard of certain irregularities--Partial approval--Costs.
Upon the hearing of the special proceeding the court may examine and determine the legality and validity of, and approve and confirm or disapprove and disaffirm, each of the proceedings for the organization of the district, including the petition for the organization of the district and all other steps and matters that may affect the legality or validity of the proceedings and objects set forth in the petition, including any proceedings connected with the voting and issuing of bonds by the district. The court in inquiring into the regularity, legality, or correctness of the proceedings shall disregard any error, irregularity, or omission that does not affect the substantial rights of the parties. The court may approve and confirm the proceedings in part and disapprove and declare illegal or invalid other and subsequent parts of the proceedings, and insofar as possible the court shall remedy and cure all defects in the proceedings. The court shall find and determine whether the notice of the filing of the petition has been duly given and published for the time and in the manner prescribed by this chapter. The costs of the special proceeding may be allowed and apportioned between the parties in the discretion of the court.
Source:
SDC 1939, §61.0845; SDCL §46-14-36; SL 2011, ch 165, §406.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-38 - Statement by board--Preparation, contents, and certification--Statement and bonds presented to department--Recording of statement--Registration of bonds.

46A-6-38. Statement by board--Preparation, contents, and certification--Statement and bonds presented to department--Recording of statement--Registration of bonds.
If the court determines the proceedings for the organization of the district to be legal and valid and the proceedings for the voting and issuing of the bonds legal and valid, the board of directors shall then prepare a written statement, beginning with the filing of the petition for the organization of the district and including all subsequent proceedings for the organization of the district, the voting and issuing of such bonds or other objects of such petition, and ending with the decree of the court finding the proceedings for the organization of the district and subsequent proceedings legal and valid. If the proceedings are for the confirmation of a bond issue, the board shall present the written statement and the bonds to the Department of Agriculture and Natural Resources and the written statement shall be certified under oath by the board of directors of the district. The Department of Agriculture and Natural Resources shall record the statement and register the bonds in its office, and no such bonds may be issued or be valid unless they are registered and have endorsed on the bonds a certificate of the Department of Agriculture and Natural Resources showing that the bonds are issued pursuant to law, the date filed in the office of the department being the basis of the certificate.
Source: SDC 1939, §61.0845; SDCL §46-14-37; SL 1977, ch 366, §7; SL 2011, ch 165, §407; SL 2021, ch 1 (Ex. Ord.
21-3
), § 53, eff. Apr. 19, 2021.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-39 - Borrowing to make payments on federal contracts.

46A-6-39. Borrowing to make payments on federal contracts.
The board of directors of any irrigation district in this state sustaining contractual relations with the United States may borrow funds for the purpose of making any necessary payments on the contracts, and may pledge the credit of the district for the payment of the contracts.
Source:
SDC 1939, §61.0814; SDCL §46-14-38; SL 2011, ch 165, §408.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-40 - Borrowing for unforeseen or unusual conditions in operation and maintenance.

46A-6-40. Borrowing for unforeseen or unusual conditions in operation and maintenance.
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, §61.0814; SDCL §46-14-39; SL 2011, ch 165, §409.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-41 - Maximum amount of loans--Payment.

46A-6-41. Maximum amount of loans--Payment.
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 of the sum borrowed, then the payment shall be provided for in the levy for the next ensuing year.
Source:
SDC 1939, §61.0814; SDCL §46-14-40; SL 2011, ch 165, §410.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-41.1 - Borrowing funds from conservancy district--Pledge of district credit.

46A-6-41.1. Borrowing funds from conservancy district--Pledge of district credit.
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 the district to repay the funds.
Source:
SL 1984, ch 294, §37.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-42 - Funds of district--Deposit in bank, designation by board of directors, release of district treasurer from personal liability.

46A-6-42. Funds of district--Deposit in bank, designation by board of directors, release of district treasurer from personal liability.
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 such district. If no depository is designated, then the treasurer shall designate a bank or banks as a depository for such public funds. The deposit of such public funds as herein designated, shall relieve the treasurer of such irrigation district from personal liability for loss of such funds deposited through the insolvency or failure of such depository while deposited therein.
Source:
SDC 1939, §61.0857; SDCL, §46-14-41.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-43 - Withdrawal from construction fund and deposit in county treasury--Disbursement by county treasurer--Monthly report.

46A-6-43. Withdrawal from construction fund and deposit in county treasury--Disbursement by county treasurer--Monthly report.
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 deposit and place the deposit to the credit of the district. The county treasurer is responsible on the treasurer's official bond for the safekeeping and disbursement of the deposit as provided in this chapter. The county treasurer shall pay out the deposit, or any part of the deposit, only to the treasurer of the district and upon the order of the board, signed by the president and attested by the secretary. The county treasurer shall report in writing on the second Monday in each month the amount of money in the county treasury credited to the district, the amount of receipts for the month preceding, and the amount of money paid out. The report shall be verified and filed with the secretary of the board.
Source:
SDC 1939, §61.0920; SDCL §46-14-42; SL 2011, ch 165, §411.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-44 - Costs of acquisition of property and construction of works and improvements--Payment out of construction fund or in district bonds.

46A-6-44. Costs of acquisition of property and construction of works and improvements--Payment out of construction fund or in district bonds.
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, §61.0921; SDCL, §46-14-43; SL 1976, ch 277, §14.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-45 - Additional bonds of district--Priority.

46A-6-45. Additional bonds of district--Priority.
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 to, the lien of any prior bond issue.
Source:
SDC 1939, §61.0921; SDCL, §46-14-44; SL 1976, ch 277, §15; SL 1984, ch 43, §123.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-46 - Claims against district--Verification required--Oaths administered by district secretary.

46A-6-46. Claims against district--Verification required--Oaths administered by district secretary.
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, §46-14-45.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-47 - Claims against district--Allowance--Warrants for payment.

46A-6-47. Claims against district--Allowance--Warrants for payment.
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 warrants.
Source:
SDC 1939, §61.0920; SDCL §46-14-46; SL 2011, ch 165, §412.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-48 - Insufficient funds for payment of warrants--Endorsement of district treasurer--Interest.

46A-6-48. Insufficient funds for payment of warrants--Endorsement of district treasurer--Interest.
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 paid, the warrant shall draw interest at a rate to be negotiated by the parties.
Source:
SDC 1939, §61.0920; SDCL §46-14-47; SL 1983, ch 28, §56; SL 2011, ch 165, §413.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-49 - Register of warrants by district treasurer--Payment of warrants in order of presentation.

46A-6-49. Register of warrants by district treasurer--Payment of warrants in order of presentation.
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 paid in the order of their presentation for payment to the district treasurer.
Source:
SDC 1939, §61.0920; SDCL §46-14-48; SL 2011, ch 165, §414.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-50 - District treasurer--Monthly report.

46A-6-50. District treasurer--Monthly report.
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 verified and filed with the secretary of the board.
Source:
SDC 1939, §61.0920; SDCL, §46-14-49.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 06 - Irrigation District Contracts And Financing › Section 46A-6-51 - Transfer of assets and liabilities of nonprofit entity to district--Approval by governing board and electors.

46A-6-51. Transfer of assets and liabilities of nonprofit entity to district--Approval by governing board and electors.
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 the transferring entity and also shall be approved in an election thereon by an affirmative majority vote of the district electors voting on the question.
Source:
SL 1984, ch 295, §1.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-1 - Tolls, charges, and assessments--Expenses covered--Levy of assessments.

46A-7-1. Tolls, charges, and assessments--Expenses covered--Levy of assessments.
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 plans made in order to demonstrate the practicability of such general plan, all as authorized by §§46A-5-2 and 46A-5-3, and for the purpose of defraying all expenses related to the care, operation, management, repair, and improvement of such portions of its canal and works as are completed and in use, including salaries of officers and employees, the board of directors of the district may either fix rates of tolls and charges and collect the tolls and charges from all persons using such works for irrigation or other purposes, or may provide for the payment of such expenditures by assessments, or by both tolls and assessments. If by assessment, the levy shall be made upon the completion and equalization of the assessment roll in accordance with the benefit received; and the board has the same powers and functions for the purposes of the levy as are now possessed by boards of county commissioners in this state. The assessment shall be collected as provided in this chapter.
Source:
SDC 1939, §61.0921; SDCL §46-15-1; SL 1976, ch 277, §16; SL 2011, ch 165, §415.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-2 - Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.

46A-7-2. Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.
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 other purposes provided for in this chapter.
Source:
SDC 1939, §61.0921; SDCL, §46-15-2.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-3 - Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection.

46A-7-3. Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection.
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-4 to 46A-7, inclusive. The election shall be called upon the notice prescribed, and the election shall be held and the result of the election determined and declared in all respects in conformity with the provisions of chapters 46A-4 to 46A-7, inclusive. The notice shall specify the amount of money proposed to be raised, and the purpose for which it is intended to be raised. The ballots shall contain the words "Assessment--Yes," "Assessment--No." If a majority of the votes are "Assessment--Yes," the board shall, at the time of the annual levy, levy an assessment sufficient to raise the amount voted. The assessment shall be entered upon the assessment roll and upon the tax list by the county auditor and collected at the same time and in the same manner as other assessments. All revenue laws of this state for the collection of real estate taxes and sale of land for taxes apply to the assessment provided for in this section. When collected, the assessment shall be paid by the county treasurer to the district treasurer for the purpose specified in the notice of the special election.
Source:
SDC 1939, §61.0923; SDCL §46-15-3; SL 2011, ch 165, §416.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-3.1 - Eligibility to vote on special assessment.

46A-7-3.1. Eligibility to vote on special assessment.
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 §46A-7-3.
Source:
SL 1984, ch 295, §2.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-4 - Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.

46A-7-4. Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.
The director of equalization shall, between the first Monday in May and the first Monday in July in each year, examine each tract or legal subdivision of land in an irrigation district including entered and unentered public lands of the United States, subject to the irrigation district under the act of Congress approved August 11, 1916, entitled "An Act to promote the irrigation of arid lands," as amended to January 1, 2011. The director of equalization shall determine the benefits that will accrue to each tract or subdivision on account of the construction or acquisition of the irrigation works. The amount so apportioned or distributed to each tract or subdivision as finally equalized or confirmed by the court, as the case may be, is the basis for fixing the annual assessments levied against the tracts or subdivisions in carrying out the purposes of chapters 46A-4 to 46A-7, inclusive.
Source:
SDC 1939, §61.0904; SL 1949, ch 435, §1; SDCL §46-15-4; SL 2011, ch 165, §417.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 07 - Irrigation District Assessments And Levies › Section 46A-7-5 - Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.

46A-7-5. Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.
Whenever any assessment is made either in lieu of bonds, or in any annual levy for raising the interest on bonds, or any portion of the principal or the expenses of maintaining the property of the district or any special assessment voted by the electors, it shall be spread upon the lands in proportion to the benefits received, and the whole of the assessment of benefits shall equal the amount of bonds or other obligations authorized at the election last above mentioned. The assessment of any property in the name of the wrong person shall in no way invalidate the assessment thereof.
Source:
SDC 1939, §61.0904; SL 1949, ch 435, §1; SDCL, §46-15-5.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.