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.