<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s78ab516f65e04e35a0ca54ac17179dc9Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s78ab516f65e04e35a0ca54ac17179dc9HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s78ab516f65e04e35a0ca54ac17179dc9HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s78ab516f65e04e35a0ca54ac17179dc9Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s78ab516f65e04e35a0ca54ac17179dc9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s78ab516f65e04e35a0ca54ac17179dc9B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS"><meta property="og:description" content="SDLRC Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9Normal"><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E</span></a></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9Normal"><span class="s78ab516f65e04e35a0ca54ac17179dc9HG4C">WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9Normal-000000"><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9000001"> </span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-1" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-1</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Tax levies.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-2" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-2</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Special assessments--Petition required.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-3" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-3</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Special assessment--Persons assessed--Person joining after petition filed.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-4" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-4</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Special assessment--Hearing--Notice--Resolution of intent.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-5" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-5</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Special assessment--Notice of resolution of intent--Contents--Service.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-6" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-6</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Special assessment--Effective date--Written protest.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-7" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-7</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Water resources project--District construction or assistance--Requirements.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-8" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-8</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Taxes and assessments for obligations--Restrictions on obligations.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-9" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-9</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Taxes and assessments--Deposit of proceeds--Disbursement--Security--Assurance of payment of contract obligations.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-10" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-10</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Budgets--Annual report--Hearing--Notice--Adoption.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-11" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-11</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Duty to fund budget--Tax levy apportionment--Form.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-12" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-12</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Tax levy--Certified copies to tax officials.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-13" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-13</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Tax levy and special assessment--Extension.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-14" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-14</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Collection of taxes and assessments--Deposit.</span></p><p dir="ltr" class="s78ab516f65e04e35a0ca54ac17179dc9B"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-15" rel="noopener"><span class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">46A-3E-15</span></a><span xml:space="preserve" class="s78ab516f65e04e35a0ca54ac17179dc9DefaultParagraphFont">    Repealed.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se9fc83ae841a4e70a96a07455b3b8ffbNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9fc83ae841a4e70a96a07455b3b8ffbSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se9fc83ae841a4e70a96a07455b3b8ffbCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se9fc83ae841a4e70a96a07455b3b8ffbStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se9fc83ae841a4e70a96a07455b3b8ffb000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se9fc83ae841a4e70a96a07455b3b8ffbNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se9fc83ae841a4e70a96a07455b3b8ffbSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-1 - Tax levies."><meta property="og:description" content="SDLRC Codified Law 46A-3E-1 - Tax levies."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se9fc83ae841a4e70a96a07455b3b8ffbNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-1" rel="noopener"><span class="se9fc83ae841a4e70a96a07455b3b8ffbSENU">46A-3E-1</span></a><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbSENU">. </span><span class="se9fc83ae841a4e70a96a07455b3b8ffbCL">Tax levies.</span></p><p dir="ltr" class="se9fc83ae841a4e70a96a07455b3b8ffbStatute"><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">A water development district board of directors may levy taxes, not to exceed thirty cents per thousand dollars of taxable valuation in the district, for the purposes of chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-1" rel="noopener"><span class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">46A-1</span></a><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-2" rel="noopener"><span class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">46A-2</span></a><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">46A-3E</span></a><span class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont">, inclusive. If an area is included in more than one district, the tax levy payable to each of the water development districts is determined by multiplying the greater of the overlapping water development districts' levies by each water development district's taxing fraction. Each district's taxing fraction is determined by dividing that district's proposed tax levy for the overlapped area by the sum of all water development districts' levies for the overlapped area.</span></p><p dir="ltr" class="se9fc83ae841a4e70a96a07455b3b8ffbNormal"><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffb000000"> </span></p><p dir="ltr" class="se9fc83ae841a4e70a96a07455b3b8ffbNoIndent"><span xml:space="preserve" class="se9fc83ae841a4e70a96a07455b3b8ffbDefaultParagraphFont-000001">Source: </span><span class="se9fc83ae841a4e70a96a07455b3b8ffbSCL">SL 1984 (SS), ch 1, § 45; SL 1989, ch 87, § 15J; SL 1998, ch 269, § 3; SL 2008, ch 232, § 6, eff. Jan. 1, 2009; SL 2010, ch 216, § 1; SL 2024, ch 184, § 4; SL 2025, ch 186, § 52.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s58ef00e1fea34d849e0b11872b10ab41Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s58ef00e1fea34d849e0b11872b10ab41SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s58ef00e1fea34d849e0b11872b10ab41CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s58ef00e1fea34d849e0b11872b10ab41Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont-000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s58ef00e1fea34d849e0b11872b10ab41000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s58ef00e1fea34d849e0b11872b10ab41NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s58ef00e1fea34d849e0b11872b10ab41SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-2 - Special assessments--Petition required."><meta property="og:description" content="SDLRC Codified Law 46A-3E-2 - Special assessments--Petition required."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s58ef00e1fea34d849e0b11872b10ab41Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-2" rel="noopener"><span class="s58ef00e1fea34d849e0b11872b10ab41SENU">46A-3E-2</span></a><span xml:space="preserve" class="s58ef00e1fea34d849e0b11872b10ab41SENU">. </span><span class="s58ef00e1fea34d849e0b11872b10ab41CL">Special assessments--Petition required.</span></p><p dir="ltr" class="s58ef00e1fea34d849e0b11872b10ab41Statute"><span class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont">A water development district board of directors may make special assessments against real property specially benefited by a project, provided that the persons seeking the assessment present to the board a petition, in a form approved by the Board of Water and Natural Resources, and signed by sixty</span><span class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont-000000">-</span><span class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont">six and two</span><span class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont-000000">-</span><span class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont">thirds percent of the owners of real property to be assessed.</span></p><p dir="ltr" class="s58ef00e1fea34d849e0b11872b10ab41Normal"><span xml:space="preserve" class="s58ef00e1fea34d849e0b11872b10ab41000001"> </span></p><p dir="ltr" class="s58ef00e1fea34d849e0b11872b10ab41NoIndent"><span xml:space="preserve" class="s58ef00e1fea34d849e0b11872b10ab41DefaultParagraphFont-000002">Source: </span><span class="s58ef00e1fea34d849e0b11872b10ab41SCL">SL 1984 (SS), ch 1, § 46; SL 2025, ch 186, § 53.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s04d76dadf8014929ad6f6f249c5b317bNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s04d76dadf8014929ad6f6f249c5b317bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s04d76dadf8014929ad6f6f249c5b317bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s04d76dadf8014929ad6f6f249c5b317bStatute { text-indent: 0.50in; 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font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-3 - Special assessment--Persons assessed--Person joining after petition filed."><meta property="og:description" content="SDLRC Codified Law 46A-3E-3 - Special assessment--Persons assessed--Person joining after petition filed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s04d76dadf8014929ad6f6f249c5b317bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-3" rel="noopener"><span class="s04d76dadf8014929ad6f6f249c5b317bSENU">46A-3E-3</span></a><span xml:space="preserve" class="s04d76dadf8014929ad6f6f249c5b317bSENU">. </span><span class="s04d76dadf8014929ad6f6f249c5b317bCL">Special assessment--Persons assessed--Person joining after petition filed.</span></p><p dir="ltr" class="s04d76dadf8014929ad6f6f249c5b317bStatute"><span xml:space="preserve" class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont">Only those persons who contractually agree to a special assessment for a water delivery project may be specially assessed. Notwithstanding § </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-4" rel="noopener"><span class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont">46A-3E-4</span></a><span xml:space="preserve" class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont">, any person who wishes to join a water delivery project after a petition has been filed with the water development district board of directors, pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-4" rel="noopener"><span class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont">46A-3E-4</span></a><span class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont">, may contractually agree to join the project. A person joining after the petition has been filed may be required to make special payments, in addition to the special assessments.</span></p><p dir="ltr" class="s04d76dadf8014929ad6f6f249c5b317bNormal"><span xml:space="preserve" class="s04d76dadf8014929ad6f6f249c5b317b000000"> </span></p><p dir="ltr" class="s04d76dadf8014929ad6f6f249c5b317bNoIndent"><span xml:space="preserve" class="s04d76dadf8014929ad6f6f249c5b317bDefaultParagraphFont-000001">Source: </span><span class="s04d76dadf8014929ad6f6f249c5b317bSCL">SL 1984 (SS), ch 1, § 47A; SL 2011, ch 165, § 329; SL 2025, ch 186, § 54.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.seb273298345447689aefa4aeefb57908Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seb273298345447689aefa4aeefb57908SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.seb273298345447689aefa4aeefb57908CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.seb273298345447689aefa4aeefb57908Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seb273298345447689aefa4aeefb57908DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.seb273298345447689aefa4aeefb57908000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.seb273298345447689aefa4aeefb57908NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.seb273298345447689aefa4aeefb57908DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.seb273298345447689aefa4aeefb57908SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-4 - Special assessment--Hearing--Notice--Resolution of intent."><meta property="og:description" content="SDLRC Codified Law 46A-3E-4 - Special assessment--Hearing--Notice--Resolution of intent."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="seb273298345447689aefa4aeefb57908Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-4" rel="noopener"><span class="seb273298345447689aefa4aeefb57908SENU">46A-3E-4</span></a><span xml:space="preserve" class="seb273298345447689aefa4aeefb57908SENU">. </span><span class="seb273298345447689aefa4aeefb57908CL">Special assessment--Hearing--Notice--Resolution of intent.</span></p><p dir="ltr" class="seb273298345447689aefa4aeefb57908Statute"><span class="seb273298345447689aefa4aeefb57908DefaultParagraphFont">Upon receipt of a petition requesting a special assessment, a water development district board of directors must hold a hearing on the question. The board must publish notice of the hearing in the official newspaper of the district, at least once each week, for two consecutive weeks, before the hearing. The last publication must occur at least ten days prior to the hearing. If the board, after the hearing, determines that the project is consistent with the best interest of the district, the board must adopt a resolution of intent to specially assess.</span></p><p dir="ltr" class="seb273298345447689aefa4aeefb57908Normal"><span xml:space="preserve" class="seb273298345447689aefa4aeefb57908000000"> </span></p><p dir="ltr" class="seb273298345447689aefa4aeefb57908NoIndent"><span xml:space="preserve" class="seb273298345447689aefa4aeefb57908DefaultParagraphFont-000001">Source: </span><span class="seb273298345447689aefa4aeefb57908SCL">SL 1984 (SS), ch 1, § 48; SL 2025, ch 186, § 55.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s272eb9bef1d04d16acf7d608b5f5a02fNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s272eb9bef1d04d16acf7d608b5f5a02fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s272eb9bef1d04d16acf7d608b5f5a02fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s272eb9bef1d04d16acf7d608b5f5a02fStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s272eb9bef1d04d16acf7d608b5f5a02fStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s272eb9bef1d04d16acf7d608b5f5a02f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s272eb9bef1d04d16acf7d608b5f5a02fNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s272eb9bef1d04d16acf7d608b5f5a02fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-5 - Special assessment--Notice of resolution of intent--Contents--Service."><meta property="og:description" content="SDLRC Codified Law 46A-3E-5 - Special assessment--Notice of resolution of intent--Contents--Service."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-5"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-5" rel="noopener"><span class="s272eb9bef1d04d16acf7d608b5f5a02fSENU">46A-3E-5</span></a><span xml:space="preserve" class="s272eb9bef1d04d16acf7d608b5f5a02fSENU">. </span><span class="s272eb9bef1d04d16acf7d608b5f5a02fCL">Special assessment--Notice of resolution of intent--Contents--Service.</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatute"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">Within twenty days after adoption of a resolution of intent to specially assess, a water development district board of directors shall give written notice to the owners of real property described in the resolution. Persons who are entitled to notice in accordance with this section are those listed as the owners in the records of the register of deeds for the county in which the real property is located.</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatute"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">If real property is sold under a contract for deed that is recorded in the office of the register of deeds, both the landowner and the purchaser of the land, as named in the contract for deed, are entitled to notice.</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatute"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">Notice must be by registered or certified mail, effective upon the date mailed, and must contain:</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatuteNumber1"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">(1)    A description of the contract under which the assessment is to be made;</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatuteNumber1"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">(2)    A legal description of the owner's real property to be specially assessed;</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatuteNumber1"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">(3)    A description of the benefit to be returned to the property; and</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fStatuteNumber1"><span class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont">(4)    Information regarding the right to protest by petition.</span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fNormal"><span xml:space="preserve" class="s272eb9bef1d04d16acf7d608b5f5a02f000000"> </span></p><p dir="ltr" class="s272eb9bef1d04d16acf7d608b5f5a02fNoIndent"><span xml:space="preserve" class="s272eb9bef1d04d16acf7d608b5f5a02fDefaultParagraphFont-000001">Source: </span><span class="s272eb9bef1d04d16acf7d608b5f5a02fSCL">SL 1984 (SS), ch 1, § 49; SL 1986, ch 375, § 1; SL 1987, ch 29, § 33; SL 1987, ch 333, § 1; SL 2025, ch 186, § 56.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s60fd9ee86abf443d9477d70dfb3cdf31Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60fd9ee86abf443d9477d70dfb3cdf31SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s60fd9ee86abf443d9477d70dfb3cdf31CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s60fd9ee86abf443d9477d70dfb3cdf31Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60fd9ee86abf443d9477d70dfb3cdf31DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s60fd9ee86abf443d9477d70dfb3cdf31000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s60fd9ee86abf443d9477d70dfb3cdf31NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60fd9ee86abf443d9477d70dfb3cdf31DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s60fd9ee86abf443d9477d70dfb3cdf31SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-6 - Special assessment--Effective date--Written protest."><meta property="og:description" content="SDLRC Codified Law 46A-3E-6 - Special assessment--Effective date--Written protest."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s60fd9ee86abf443d9477d70dfb3cdf31Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-6" rel="noopener"><span class="s60fd9ee86abf443d9477d70dfb3cdf31SENU">46A-3E-6</span></a><span xml:space="preserve" class="s60fd9ee86abf443d9477d70dfb3cdf31SENU">. </span><span class="s60fd9ee86abf443d9477d70dfb3cdf31CL">Special assessment--Effective date--Written protest.</span></p><p dir="ltr" class="s60fd9ee86abf443d9477d70dfb3cdf31Statute"><span class="s60fd9ee86abf443d9477d70dfb3cdf31DefaultParagraphFont">A special assessment by a water development district is effective thirty days after adoption of the resolution of intent to specially assess, unless a written protest is filed with the district within thirty days after adoption of the resolution, excluding the date of adoption. The written protest must be in the form of a petition, signed by at least sixty percent of the owners of real property described in the resolution of intent to specially assess.</span></p><p dir="ltr" class="s60fd9ee86abf443d9477d70dfb3cdf31Normal"><span xml:space="preserve" class="s60fd9ee86abf443d9477d70dfb3cdf31000000"> </span></p><p dir="ltr" class="s60fd9ee86abf443d9477d70dfb3cdf31NoIndent"><span xml:space="preserve" class="s60fd9ee86abf443d9477d70dfb3cdf31DefaultParagraphFont-000001">Source: </span><span class="s60fd9ee86abf443d9477d70dfb3cdf31SCL">SL 1984 (SS), ch 1, § 50; SL 1986, ch 375, § 2; SL 1987, ch 333, § 2; SL 2025, ch 186, § 57.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s398566a8a70a48bdb7c452f31d1da83fNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s398566a8a70a48bdb7c452f31d1da83fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s398566a8a70a48bdb7c452f31d1da83fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s398566a8a70a48bdb7c452f31d1da83fStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s398566a8a70a48bdb7c452f31d1da83fStatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s398566a8a70a48bdb7c452f31d1da83f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s398566a8a70a48bdb7c452f31d1da83fNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s398566a8a70a48bdb7c452f31d1da83fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-7 - Water resources project--District construction or assistance--Requirements."><meta property="og:description" content="SDLRC Codified Law 46A-3E-7 - Water resources project--District construction or assistance--Requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-7" rel="noopener"><span class="s398566a8a70a48bdb7c452f31d1da83fSENU">46A-3E-7</span></a><span xml:space="preserve" class="s398566a8a70a48bdb7c452f31d1da83fSENU">. </span><span class="s398566a8a70a48bdb7c452f31d1da83fCL">Water resources project--District construction or assistance--Requirements.</span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fStatute"><span class="s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont">A water development district may assist, sponsor, or construct a water resources project provided:</span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fStatuteNumber1"><span class="s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont">(1)    Specific areas shall finance those phases of water resources development that provide general benefits to the people in the areas;</span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fStatuteNumber1"><span class="s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont">(2)    Direct beneficiaries shall finance those phases of water resources development that provide water for their use or that protect or enhance the value of their property; and</span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fStatuteNumber1"><span class="s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont">(3)    Administrative jurisdiction and responsibility for the various phases of water resources development are related to the variable degrees of benefits.</span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fNormal"><span xml:space="preserve" class="s398566a8a70a48bdb7c452f31d1da83f000000"> </span></p><p dir="ltr" class="s398566a8a70a48bdb7c452f31d1da83fNoIndent"><span xml:space="preserve" class="s398566a8a70a48bdb7c452f31d1da83fDefaultParagraphFont-000001">Source: </span><span class="s398566a8a70a48bdb7c452f31d1da83fSCL">SL 1984 (SS), ch 1, § 51; SL 1998, ch 269, § 4; SL 2003, ch 231, § 1; SL 2025, ch 186, § 58.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2ed2ec09bbb54274b201364701b79695Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2ed2ec09bbb54274b201364701b79695SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2ed2ec09bbb54274b201364701b79695CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2ed2ec09bbb54274b201364701b79695Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2ed2ec09bbb54274b201364701b79695StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2ed2ec09bbb54274b201364701b79695000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2ed2ec09bbb54274b201364701b79695NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2ed2ec09bbb54274b201364701b79695SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-8 - Taxes and assessments for obligations--Restrictions on obligations."><meta property="og:description" content="SDLRC Codified Law 46A-3E-8 - Taxes and assessments for obligations--Restrictions on obligations."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-8" rel="noopener"><span class="s2ed2ec09bbb54274b201364701b79695SENU">46A-3E-8</span></a><span xml:space="preserve" class="s2ed2ec09bbb54274b201364701b79695SENU">. </span><span class="s2ed2ec09bbb54274b201364701b79695CL">Taxes and assessments for obligations--Restrictions on obligations.</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695Statute"><span xml:space="preserve" class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">A water development district board of directors may levy taxes and special assessments, as provided in chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">46A-3E</span></a><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">, inclusive, to cover obligations contained in contracts with:</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695StatuteNumber1"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">(1)    The federal government;</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695StatuteNumber1"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">(2)    This state; or</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695StatuteNumber1"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">(3)    Any other public or private entity.</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695Statute"><span class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont">With the exception of special assessments, the board may not obligate any monies that are not to be collected or on hand during the fiscal year in which the obligation is to be incurred.</span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695Normal"><span xml:space="preserve" class="s2ed2ec09bbb54274b201364701b79695000000"> </span></p><p dir="ltr" class="s2ed2ec09bbb54274b201364701b79695NoIndent"><span xml:space="preserve" class="s2ed2ec09bbb54274b201364701b79695DefaultParagraphFont-000001">Source: </span><span class="s2ed2ec09bbb54274b201364701b79695SCL">SL 1984 (SS), ch 1, § 52; SL 2025, ch 186, § 59.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s96a8b75b8ce74d92a6188afbb69c9dfaNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s96a8b75b8ce74d92a6188afbb69c9dfaSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s96a8b75b8ce74d92a6188afbb69c9dfaCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s96a8b75b8ce74d92a6188afbb69c9dfaStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s96a8b75b8ce74d92a6188afbb69c9dfa000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s96a8b75b8ce74d92a6188afbb69c9dfaNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s96a8b75b8ce74d92a6188afbb69c9dfaSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-9 - Taxes and assessments--Deposit of proceeds--Disbursement--Security--Assurance of payment of contract obligations."><meta property="og:description" content="SDLRC Codified Law 46A-3E-9 - Taxes and assessments--Deposit of proceeds--Disbursement--Security--Assurance of payment of contract obligations."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-9" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaSENU">46A-3E-9</span></a><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaSENU">. </span><span class="s96a8b75b8ce74d92a6188afbb69c9dfaCL">Taxes and assessments--Deposit of proceeds--Disbursement--Security--Assurance of payment of contract obligations.</span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaStatute"><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">Pursuant to chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3E</span></a><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">, inclusive, a water development district board of directors may levy a tax, a special assessment, or both, against taxable property within the district, to be collected in accordance with chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3E</span></a><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaStatute"><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">The amount collected must be forwarded monthly to the treasurer of the district for deposit in an institutional account designated by the board. Disbursements from the account may be made only upon vouchers drawn by the treasurer, pursuant to procedures adopted by the board. Disbursements may be used in performing the duties prescribed by chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">46A-3E</span></a><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaStatute"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">Any contract entered into by the board on behalf of an irrigation district, a drainage district, a watershed district, a municipality, a county, a township, or any state agency must be secured by the taxing or assessment power of the entity.</span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaStatute"><span class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont">Any contract entered into by the board, with or on behalf of a soil conservation district, a water user district, or any other nontaxing entity must provide for an assurance of payment that is satisfactory to the board.</span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaNormal"><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfa000000"> </span></p><p dir="ltr" class="s96a8b75b8ce74d92a6188afbb69c9dfaNoIndent"><span xml:space="preserve" class="s96a8b75b8ce74d92a6188afbb69c9dfaDefaultParagraphFont-000001">Source: </span><span class="s96a8b75b8ce74d92a6188afbb69c9dfaSCL">SL 1984 (SS), ch 1, § 53; SL 1993, ch 256, § 69; SL 2025, ch 186, § 60.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s4a8f99882bf645109df1c8e5e92f11dbNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4a8f99882bf645109df1c8e5e92f11dbSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4a8f99882bf645109df1c8e5e92f11dbCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s4a8f99882bf645109df1c8e5e92f11dbStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4a8f99882bf645109df1c8e5e92f11db000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s4a8f99882bf645109df1c8e5e92f11dbNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4a8f99882bf645109df1c8e5e92f11dbSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-10 - Budgets--Annual report--Hearing--Notice--Adoption."><meta property="og:description" content="SDLRC Codified Law 46A-3E-10 - Budgets--Annual report--Hearing--Notice--Adoption."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-10"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-10" rel="noopener"><span class="s4a8f99882bf645109df1c8e5e92f11dbSENU">46A-3E-10</span></a><span xml:space="preserve" class="s4a8f99882bf645109df1c8e5e92f11dbSENU">. </span><span class="s4a8f99882bf645109df1c8e5e92f11dbCL">Budgets--Annual report--Hearing--Notice--Adoption.</span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbStatute"><span class="s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont">The board of directors of a water development district shall, at the time of organization and on or before October first of each year thereafter, adopt a budget and prepare an operations and budget report. The report must include estimates and itemizations of the district's expenses and obligations.</span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbStatute"><span class="s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont">Before the board approves the budget, the board shall hold a public hearing. The board shall publish notice of the hearing once each week, for two successive weeks, in the official newspaper of the district.</span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbStatute"><span class="s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont">The notice must state the time and place of the hearing, the purpose for the hearing, and that the hearing will include an opportunity for public comment.</span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbStatute"><span class="s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont">At the conclusion of the hearing, the board may modify the budget.</span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbNormal"><span xml:space="preserve" class="s4a8f99882bf645109df1c8e5e92f11db000000"> </span></p><p dir="ltr" class="s4a8f99882bf645109df1c8e5e92f11dbNoIndent"><span xml:space="preserve" class="s4a8f99882bf645109df1c8e5e92f11dbDefaultParagraphFont-000001">Source: </span><span class="s4a8f99882bf645109df1c8e5e92f11dbSCL">SL 1984 (SS), ch 1, § 54; SL 1986, ch 372, § 2; SL 1997, ch 255, § 7; SL 2011, ch 165, § 330; SL 2012, ch 217, § 4; SL 2025, ch 186, § 61.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sd2a111a6ec9e43ec90c9ee85394f7402Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd2a111a6ec9e43ec90c9ee85394f7402SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd2a111a6ec9e43ec90c9ee85394f7402CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sd2a111a6ec9e43ec90c9ee85394f7402Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd2a111a6ec9e43ec90c9ee85394f7402000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd2a111a6ec9e43ec90c9ee85394f7402NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd2a111a6ec9e43ec90c9ee85394f7402SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-11 - Duty to fund budget--Tax levy apportionment--Form."><meta property="og:description" content="SDLRC Codified Law 46A-3E-11 - Duty to fund budget--Tax levy apportionment--Form."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-11"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-11" rel="noopener"><span class="sd2a111a6ec9e43ec90c9ee85394f7402SENU">46A-3E-11</span></a><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402SENU">. </span><span class="sd2a111a6ec9e43ec90c9ee85394f7402CL">Duty to fund budget--Tax levy apportionment--Form.</span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Statute"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">Upon adoption of a budget, a water development district board of directors shall make a tax levy, special assessment, or both, in dollars sufficient to fund the budget. Any tax levy made against property in a given county in a district must be in an amount equal to the total district tax levy in dollars, multiplied by the county's proportional share.</span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Statute"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">The county's proportional share is determined by dividing the equalized assessed valuation of the area within the district for that county by the total district equalized assessed valuation.</span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Statute"><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">The provisions of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-34.1" rel="noopener"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">10-12-34.1</span></a><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont"> may not prohibit apportionment of the tax among the counties, as provided for in this section.</span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Statute"><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">A district tax levy may not exceed the limitation specified in chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3A" rel="noopener"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">46A-3A</span></a><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E" rel="noopener"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">46A-3E</span></a><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">, inclusive, except as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-1" rel="noopener"><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">46A-3E-1</span></a><span class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont">. Any tax levy must be in the form of a resolution adopted by the board.</span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402Normal"><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402000000"> </span></p><p dir="ltr" class="sd2a111a6ec9e43ec90c9ee85394f7402NoIndent"><span xml:space="preserve" class="sd2a111a6ec9e43ec90c9ee85394f7402DefaultParagraphFont-000001">Source: </span><span class="sd2a111a6ec9e43ec90c9ee85394f7402SCL">SL 1984 (SS), ch 1, § 55; SL 1986, ch 372, § 3; SL 1989, ch 386, § 6; SL 1991, ch 17 (Ex. Ord. 91-4), § 17; SL 2012, ch 217, § 5; SL 2025, ch 186, § 62.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sa8b9b3f653e74767b6c491112e7e03c4Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8b9b3f653e74767b6c491112e7e03c4SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa8b9b3f653e74767b6c491112e7e03c4CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sa8b9b3f653e74767b6c491112e7e03c4Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8b9b3f653e74767b6c491112e7e03c4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa8b9b3f653e74767b6c491112e7e03c4000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sa8b9b3f653e74767b6c491112e7e03c4NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa8b9b3f653e74767b6c491112e7e03c4DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa8b9b3f653e74767b6c491112e7e03c4SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-12 - Tax levy--Certified copies to tax officials."><meta property="og:description" content="SDLRC Codified Law 46A-3E-12 - Tax levy--Certified copies to tax officials."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-12"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sa8b9b3f653e74767b6c491112e7e03c4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-12" rel="noopener"><span class="sa8b9b3f653e74767b6c491112e7e03c4SENU">46A-3E-12</span></a><span xml:space="preserve" class="sa8b9b3f653e74767b6c491112e7e03c4SENU">. </span><span class="sa8b9b3f653e74767b6c491112e7e03c4CL">Tax levy--Certified copies to tax officials.</span></p><p dir="ltr" class="sa8b9b3f653e74767b6c491112e7e03c4Statute"><span class="sa8b9b3f653e74767b6c491112e7e03c4DefaultParagraphFont">Upon the adoption of a budget and the levying of taxes, special assessments, or both, the board shall, on or before October first, forward a certified copy of the levy and a certified copy of the budget to the appropriate tax collecting officials in the affected counties and to the Department of Revenue.</span></p><p dir="ltr" class="sa8b9b3f653e74767b6c491112e7e03c4Normal"><span xml:space="preserve" class="sa8b9b3f653e74767b6c491112e7e03c4000000"> </span></p><p dir="ltr" class="sa8b9b3f653e74767b6c491112e7e03c4NoIndent"><span xml:space="preserve" class="sa8b9b3f653e74767b6c491112e7e03c4DefaultParagraphFont-000001">Source: </span><span class="sa8b9b3f653e74767b6c491112e7e03c4SCL">SL 1984 (SS), ch 1, § 56; SL 1992, ch 318; SL 2025, ch 186, § 63.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc6535aef4385405dac5e0c3bdaf1fa75Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6535aef4385405dac5e0c3bdaf1fa75SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6535aef4385405dac5e0c3bdaf1fa75CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sc6535aef4385405dac5e0c3bdaf1fa75Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc6535aef4385405dac5e0c3bdaf1fa75000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc6535aef4385405dac5e0c3bdaf1fa75NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6535aef4385405dac5e0c3bdaf1fa75SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-13 - Tax levy and special assessment--Extension."><meta property="og:description" content="SDLRC Codified Law 46A-3E-13 - Tax levy and special assessment--Extension."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-13"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sc6535aef4385405dac5e0c3bdaf1fa75Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-13" rel="noopener"><span class="sc6535aef4385405dac5e0c3bdaf1fa75SENU">46A-3E-13</span></a><span xml:space="preserve" class="sc6535aef4385405dac5e0c3bdaf1fa75SENU">. </span><span class="sc6535aef4385405dac5e0c3bdaf1fa75CL">Tax levy and special assessment--Extension.</span></p><p dir="ltr" class="sc6535aef4385405dac5e0c3bdaf1fa75Statute"><span xml:space="preserve" class="sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont">The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district, in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=9-43" rel="noopener"><span class="sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont">9-43</span></a><span class="sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont">.</span></p><p dir="ltr" class="sc6535aef4385405dac5e0c3bdaf1fa75Normal"><span xml:space="preserve" class="sc6535aef4385405dac5e0c3bdaf1fa75000000"> </span></p><p dir="ltr" class="sc6535aef4385405dac5e0c3bdaf1fa75NoIndent"><span xml:space="preserve" class="sc6535aef4385405dac5e0c3bdaf1fa75DefaultParagraphFont-000001">Source: </span><span class="sc6535aef4385405dac5e0c3bdaf1fa75SCL">SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6df6f48b2fc744cc8c4c202b6b285497Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6df6f48b2fc744cc8c4c202b6b285497SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6df6f48b2fc744cc8c4c202b6b285497CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6df6f48b2fc744cc8c4c202b6b285497Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6df6f48b2fc744cc8c4c202b6b285497DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6df6f48b2fc744cc8c4c202b6b285497000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6df6f48b2fc744cc8c4c202b6b285497NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6df6f48b2fc744cc8c4c202b6b285497DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6df6f48b2fc744cc8c4c202b6b285497SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-14 - Collection of taxes and assessments--Deposit."><meta property="og:description" content="SDLRC Codified Law 46A-3E-14 - Collection of taxes and assessments--Deposit."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-14"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6df6f48b2fc744cc8c4c202b6b285497Normal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-14" rel="noopener"><span class="s6df6f48b2fc744cc8c4c202b6b285497SENU">46A-3E-14</span></a><span xml:space="preserve" class="s6df6f48b2fc744cc8c4c202b6b285497SENU">. </span><span class="s6df6f48b2fc744cc8c4c202b6b285497CL">Collection of taxes and assessments--Deposit.</span></p><p dir="ltr" class="s6df6f48b2fc744cc8c4c202b6b285497Statute"><span class="s6df6f48b2fc744cc8c4c202b6b285497DefaultParagraphFont">The tax collecting officials shall collect all water development district taxes and assessments, together with any interest and penalties, in the same manner as the general taxes and assessments are collected and shall on a monthly basis, forward the amounts collected during the preceding month to the district treasurer. The district treasurer shall deposit the amounts in the institutional account designated by the board.</span></p><p dir="ltr" class="s6df6f48b2fc744cc8c4c202b6b285497Normal"><span xml:space="preserve" class="s6df6f48b2fc744cc8c4c202b6b285497000000"> </span></p><p dir="ltr" class="s6df6f48b2fc744cc8c4c202b6b285497NoIndent"><span xml:space="preserve" class="s6df6f48b2fc744cc8c4c202b6b285497DefaultParagraphFont-000001">Source: </span><span class="s6df6f48b2fc744cc8c4c202b6b285497SCL">SL 1984 (SS), ch 1, § 58; SL 2012, ch 217, § 6; SL 2023, ch 150, § 2; SL 2025, ch 186, § 65.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-3E - WATER DEVELOPMENT DISTRICTS--TAX LEVIES AND SPECIAL ASSESSMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s7166fd77679643ae8acda0484b32624fNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s7166fd77679643ae8acda0484b32624fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7166fd77679643ae8acda0484b32624fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7166fd77679643ae8acda0484b32624f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7166fd77679643ae8acda0484b32624fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7166fd77679643ae8acda0484b32624fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 46A-3E-15 - Repealed."><meta property="og:description" content="SDLRC Codified Law 46A-3E-15 - Repealed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/46A-3E-15"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s7166fd77679643ae8acda0484b32624fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=46A-3E-15" rel="noopener"><span class="s7166fd77679643ae8acda0484b32624fSENU">46A-3E-15</span></a><span xml:space="preserve" class="s7166fd77679643ae8acda0484b32624fSENU">. </span><span class="s7166fd77679643ae8acda0484b32624fCL">Repealed.</span></p><p dir="ltr" class="s7166fd77679643ae8acda0484b32624fNormal"><span xml:space="preserve" class="s7166fd77679643ae8acda0484b32624f000000"> </span></p><p dir="ltr" class="s7166fd77679643ae8acda0484b32624fNormal"><span xml:space="preserve" class="s7166fd77679643ae8acda0484b32624fDefaultParagraphFont">Source: </span><span class="s7166fd77679643ae8acda0484b32624fSCL">SL 1985, ch 356, § 1; SL 1993, ch 256, § 70; SL 2025, ch 186, § 67.</span></p></div></body></html>