§ 46A-7-4 Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.

SD Codified L § 46A-7-4 (2019) (N/A)

Copy with citation

Copy as parenthetical citation

46A-7-4. Apportionment of benefits accruing to land by irrigation--Basis for annual assessments. The director of equalization shall, between the first Monday in May and the first Monday in July in each year, examine each tract or legal subdivision of land in an irrigation district including entered and unentered public lands of the United States, subject to the irrigation district under the act of Congress approved August 11, 1916, entitled "An Act to promote the irrigation of arid lands," as amended to January 1, 2011. The director of equalization shall determine the benefits that will accrue to each tract or subdivision on account of the construction or acquisition of the irrigation works. The amount so apportioned or distributed to each tract or subdivision as finally equalized or confirmed by the court, as the case may be, is the basis for fixing the annual assessments levied against the tracts or subdivisions in carrying out the purposes of chapters 46A-4 to 46A-7, inclusive.

Source: SDC 1939, § 61.0904; SL 1949, ch 435, § 1; SDCL § 46-15-4; SL 2011, ch 165, § 417.

Previous Section

§ 46A-7-3.1 Eligibility to vote on special assessment.

Next Section

§ 46A-7-5 Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.