<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-4-10 - Holding or taxing nonirrigable land for irrigation purposes. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2067254Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2067254SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2067254CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2067254Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2067254DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2067254000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2067254SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2067254SCL-000002 { 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></head><body><div><p dir="ltr" class="s2067254Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=46A-4-10"><span class="s2067254SENU">46A-4-10</span></a><span xml:space="preserve" class="s2067254SENU">. </span><span class="s2067254CL">Holding or taxing nonirrigable land for irrigation purposes.</span></p><p dir="ltr" class="s2067254Normal-000000"><span class="s2067254DefaultParagraphFont">In no case may any land be held by any district or taxed for irrigation purposes if the land cannot from any natural cause be irrigated by the district.</span></p><p dir="ltr" class="s2067254Normal"><span xml:space="preserve" class="s2067254000001"> </span></p><p dir="ltr" class="s2067254Normal"><span class="s2067254SCL">Source:</span><span xml:space="preserve" class="s2067254SCL-000002"> SDC 1939, § 61.0832; SDCL § 46-12-10; SL 2011, ch 165, § 334.</span></p></div></body></html>