reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-3 - Bylaws of association--Repeal and amendment, submission of proposition to shareholders, publication.

46A-8-3. Bylaws of association--Repeal and amendment, submission of proposition to shareholders, publication.
Any bylaw of such water users' association may be repealed or amended, or new bylaws may be adopted, at the annual meeting or at any other meeting of the shareholders called for that purpose by the directors, by a majority of the votes cast upon such propositions respectively at such election. The bylaw or amendment may not be submitted until it has first received the approval of two-thirds of the board of directors at a regular or duly called session thereof. The bylaw or amendment may not be submitted until it has first been published in full for at least two weeks next preceding such submission in at least two newspapers of general circulation within the irrigable area of such association. However, if all the shareholders are notified directly by mail at their last known addresses of the bylaw or amendment, the bylaw or amendment does not need to be published pursuant to this section.
Source:
SDC 1939, §61.0206; SDCL, §46-11-3; SL 1996, ch 266, §3.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-4 - Acceptance of association books for public record by county commissioners--Recording of stock subscriptions--Charges.

46A-8-4. Acceptance of association books for public record by county commissioners--Recording of stock subscriptions--Charges.
The board of county commissioners of any county in which there has been a water users' association organized in conformity with the requirements of the United States under the Reclamation Act of June 17, 1902, as amended to January 1, 2011, and which, under its articles of incorporation, is authorized to furnish water only to its stockholders, may accept the water users' association books for public record, containing printed copies of their articles of incorporation and forms of subscription to stock and to use the books for recording the stock subscriptions of the association. The charges for the recording of the stock subscriptions shall be made on the basis of the number of words actually written therein.
Source:
SDC 1939, §12.2903; SDCL §46-11-4; SL 2011, ch 165, §462.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-5 - Election of officers and directors of association.

46A-8-5. Election of officers and directors of association.
At all elections of any such association the person receiving the highest number of votes for any office shall be deemed elected. All elections of directors shall be by districts and must be by ballot, and a vote of the shareholders representing a majority of the shares of stock cast at such election and which shares are appurtenant to lands within the district in which such candidate resides is necessary to a choice.
Source:
SDC 1939, §61.0203; SDCL, §46-11-5.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-6 - Assessments against shareholders--Purpose--Bylaws--Nonpayment.

46A-8-6. Assessments against shareholders--Purpose--Bylaws--Nonpayment.
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, as amended to January 1, 2011, and which, under its articles of incorporation, may furnish water only to its shareholders, may, for the purpose of raising revenue necessary for the accomplishment of the purposes of the association, levy assessments from time to time, as required, against its shareholders. The shareholders may make and enforce the necessary bylaws for the making, levying, collecting, and enforcing of the assessments. The nonpayment of any of the assessments is not a bar to the levying and collecting of other assessments against the same shareholders.
Source:
SDC 1939, §61.0201; SDCL §46-11-6; SL 2011, ch 165, §463.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-7 - Lien of association for unpaid assessments--Priority--Duration--Foreclosure and sale of land.

46A-8-7. Lien of association for unpaid assessments--Priority--Duration--Foreclosure and sale of land.
Such associations have the first and prior lien for all unpaid assessments on the lands of the shareholder against which the assessments are levied, and for all deferred payments on the water right appurtenant to the lands. The lien is in all respects prior to any other liens created or attempted to be created by the owner and possessor of the lands. The lien shall remain in effect until the last deferred payment for the water right and any unpaid assessments levied by the association against the land are fully paid and satisfied, according to the terms of the contract under which the water right was acquired, the provisions of this chapter, and the bylaws of the association relating to assessments. The lien shall be enforced by the association by the foreclosure and sale of the lands, or so much thereof as may be necessary, in the manner provided by law for the foreclosure of mortgages on real property.
Source:
SDC 1939, §61.0202; SDCL §46-11-7; SL 2011, ch 165, §464.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 08 - Water Users' Associations › Section 46A-8-8 - Authority of association to transfer assets to municipality.

46A-8-8. Authority of association to transfer assets to municipality.
Any water user's association organized pursuant to this chapter may, by a majority vote of its shareholders, sell, lease, or otherwise dispose of part or all of its assets to a municipality.
Source:
SL 1982, ch 312, §1; SDCL Supp, §46-11-8.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-1 - Purpose of chapter.

46A-9-1. Purpose of chapter.
Conservation of the state's water resources is hereby declared to be a state function, and the public interest, welfare, convenience, and necessity require the creation of water user districts and the construction of systems of works, as provided in this chapter, for the conservation, storage, distribution, and utilization of water and the collection, treatment, and disposal of wastewater. The construction of systems of works by such districts, as provided in this chapter, is hereby declared to be in all respects for the welfare and benefit of the people of South Dakota. It is the intention of the Legislature of South Dakota that this chapter shall be liberally construed to effectuate these purposes.
Source:
SL 1939, ch 291, §1; SDC Supp 1960, §61.1301; SDCL, §46-16-1; SL 1974, ch 286, §1; SL 2006, ch 226, §1.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-2 - Definition of terms.

46A-9-2. Definition of terms.
Terms used in this chapter mean:
(1)"Board," the board of directors of a district organized under this chapter;
(2)"City" or "town," a municipal corporation as classified in §§9-2-1 and 9-2-2. The term, city, also means a city organized under special territorial charter;
(3)"Landowner," any resident of South Dakota who is an owner of land in any county containing any proposed or existing water user district as evidenced by records in the office of the register of deeds or director of equalization. However, if land is sold under a contract for deed, which is of record in the office of the register of deeds or director of equalization, both the vendor and vendee shall be treated as landowners;
(4)"Project," any one of the works defined in this section, or any combination of such works which are physically connected or jointly managed and operated as a single unit;
(5)"Water Management Board," the state board created in §1-41-15;
(6)"Water user district" or " district," any district organized under this chapter, either as originally organized or as the district is reorganized, altered, or extended;
(7)"Works" and "system," all lands, property, rights, rights-of-way, easements, and franchises relating thereto and deemed necessary or convenient for their operation, and all water rights acquired or exercised by the board in connection with the works or system. The terms, works and system, include all means of conserving, controlling, and distributing water, including reservoirs, dams, feeder canals, diversion canals, distributing canals, lateral ditches, structures, pumping units, mains, pipelines, and waterworks systems. The terms include all such works for the conservation, development, storage above or under the ground, spreading, distribution, utilization, and drainage of water, including works for the purpose of irrigation, drainage, flood control, stock watering, and supplying water for public, domestic, industrial, and other uses. The terms include any plant or system for the collection, treatment, or disposal of wastewater, including sanitary sewers and sewage and sewage treatment plants and systems.
Source:
SL 1939, ch 291, §2; SDC Supp 1960, §61.1302; SDCL, §46-16-2; SL 1974, ch 286, §2; SL 1975, ch 277, §1; SL 1976, ch 279; SL 1990, ch 363, §6; SL 2006, ch 226, §2; SL 2021, ch 1 (Ex. Ord. 21-3), §14, eff. Apr. 19, 2021.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-3 - Organization--Actions by and against--Creation and incorporation.

46A-9-3. Organization--Actions by and against--Creation and incorporation.
A water user district may be organized as provided in this chapter, and may sue and be sued in its corporate name. The procedure for creating and incorporating a district under the provisions of this chapter shall be as provided by §§46A-9-4 to 46A-9-18, inclusive.
Source:
SL 1939, ch 291, §§3, 4; SL 1943, ch 310; SDC Supp 1960, §§61.1303, 61.1304 (1); SDCL, §46-16-3.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-4 - Petition for organization of district--Filing with and approval by board--Contents.

46A-9-4. Petition for organization of district--Filing with and approval by board--Contents.
A water user district may be organized under the provisions of this chapter by filing in the Department of Agriculture and Natural Resources a petition in compliance with the requirements set forth in this section, and the approval of the petition by the Board of Water and Natural Resources as provided in this chapter. The petition shall be addressed to the Board of Water and Natural Resources and shall state in substance that it is the intent and purpose of the petitioners to create a district under the provisions of this chapter, subject to approval by the board. The petition shall contain:
(1)The name of the proposed district;
(2)The object and purpose of the system proposed to be constructed or acquired, together with a general description of the nature, location, and method of operation of the proposed works;
(3)A description of the lands constituting the proposed district and of the boundaries of the proposed district, and the names of any municipalities included partly or wholly within the boundaries of the proposed district;
(4)The location of the principal place of business of the proposed district;
(5)A statement that the proposed district does not have the power to levy taxes or assessments;
(6)The number of members of the board of directors of the proposed district, which may not be less than five nor more than thirteen, a statement as to whether the directors shall be elected at large or shall be apportioned to election divisions and elected by the voters of the election divisions, the names and addresses of the members who shall serve until their successors are elected and qualified as provided in this chapter, and if election divisions are provided for, the respective divisions which the directors are to represent. The persons named in the petition as directors shall be owners of land or entrymen within the district, and, if election divisions are provided for, they shall be owners of land or entrymen within the respective divisions they are to represent.
Source: SL 1939, ch 291, §4; SL 1943, ch 310; SDC Supp 1960, §61.1304 (1); SDCL §46-16-4; SL 1974, ch 286, §3; SL 1992, ch 60, §2; SL 2011, ch 165, §465; SL 2021, ch 1 (Ex. Ord.
21-3
), § 53, eff. Apr. 19, 2021.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-5 - Lands included in district.

46A-9-5. Lands included in district.
The lands proposed to be included within a water user district need not consist of contiguous parcels. A district may consist of lands wholly within or wholly outside the limits of municipalities or of lands partly within and partly outside such limits; and a district may include all or part of the area within one or more such municipalities.
Source:
SL 1939, ch 291, §3; SDC Supp 1960, §61.1303; SDCL, §46-16-5; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-6 - Organization within territorial boundaries of another district.

46A-9-6. Organization within territorial boundaries of another district.
Nothing in this chapter prevents the organization of a water user district under this chapter within, or partly within, the territorial boundaries of another district organized under this chapter, or of an irrigation district organized under the provisions of chapter 46A-4, if the works or systems, the operations of the works or systems, the exercise of powers and the assumptions of duties and responsibilities under this chapter, of one district, do not nullify, conflict with, or materially affect those of another such district.
Source:
SL 1939, ch 291, §3; SDC Supp 1960, §61.1303; SDCL §46-16-6; SL 2011, ch 165, §466.
2023 South Dakota Codified Laws › Title 46A - Water Management › Chapter 09 - Water User Districts › Section 46A-9-7 - Directors--Election at large or from election divisions--Boundaries of divisions.

46A-9-7. Directors--Election at large or from election divisions--Boundaries of divisions.
Directors may be elected either at large, or from election divisions, without regard to whether municipality areas are included within the water user district. If the petition states that the directors shall be elected from election divisions, the petition shall describe the boundaries of the divisions. The boundaries may be drawn either with or without regard to the corporate limits of any municipality included partly or wholly within the district boundaries.
Source:
SL 1939, ch 291, §4; SL 1943, ch 310; SDC Supp 1960, §61.1304 (1); SDCL §46-16-7; SL 1992, ch 60, §2; SL 2011, ch 165, §467.