46A-11-1. Resolution establishing drainage project–Filing of certified copy with register of deeds–Contents–Recording and indexing–Constructive notice. If an intrastate drainage project is established under the provisions of this chapter or chapter 46A-10A, the auditor of the county wherein such drainage project or portion thereof is situated shall file in the office of the register of deeds […]
46A-11-10. Assessments as work progresses–One assessment sufficient where no damages are payable or damages have been paid with warrants. If no damages are required to be paid before taking lands for a project or if damages have been paid by proceeds from the sale of warrants, only one assessment need be made. However, the board […]
46A-11-11. Agreement of contractors to take assessment certificates or warrants for services–Assessment for entire balance of cost of construction–Lien of assessment–Enforcement–Sale of assessment certificates, purpose. If project contractors agree to take assessment certificates or warrants for their services, assessments need not be made until the completion of the work. At that time an assessment shall […]
46A-11-12. Assessments paid to county treasurer–Distribution. Assessments shall be paid to the county treasurer and assessment proceeds shall be remitted to the holders of assessment certificates upon order of the board for the particular project. Source: SDC 1939, §61.1011; SDCL, §46-21-12; SL 1985, ch 362, §109.
46A-11-13. Assessments for drainage, payment in installments–Agreement of taxpayer with county auditor–Assessment certificates, coupon form. Any owner of any tract of land against which an assessment for drainage is made who, within thirty days after the making of the assessment, files with the county auditor an agreement in writing that he will pay the assessment […]
46A-11-14. Assessments for drainage, payment in installments–Time installments due–Penalty on delinquencies. The first installment under an agreement filed pursuant to §46A-11-13 shall be payable within ten days after a certified copy of the assessment has been filed in the office of the county treasurer. Subsequent installments shall be payable each year for one to nine […]
46A-11-15. Discharge of assessments for drainage–Land not discharged until bond issue paid. Assessments may be paid in full at any time and full discharge given by the county treasurer to any landowner. However, if bonds have been issued, a payment of assessment may not operate as a discharge of the land from its liability in […]
46A-11-16. Assessments of school and public lands for construction of drainage project–Certification by county auditor–Payment. Any assessment against lands described in §46A-10A-56 for construction of a drainage project shall be certified by the county auditor of the county in which the project is located to the board or officer having charge of the lands. If […]
46A-11-17. Assessments for drainage against municipalities–Tax levy by municipal officials–Enforcement and collection. If an assessment for drainage or installment has been made against any county, municipality, or township, the officers of the unit of government whose duty it is to levy taxes shall at the next annual tax levy make a levy for drainage purposes […]
46A-11-18. Payment of drainage assessments against townships–Unorganized townships. Any surplus remaining in any fund at the close of a fiscal year may be used by a township to pay and apply toward any drainage assessment. In unorganized townships, the board may pay for drainage from any money of the unorganized township. Each succeeding year a […]
46A-11-19. Assessments for drainage–Enforcement by county treasurer, sale of property. Assessments for drainage or installments shall be enforced by the county treasurer by sale of property at an annual tax sale. However, no late assessment or installment may be included in the sale for any year unless it was delinquent on or before August first […]
46A-11-2. Apportionment of benefits of proposed drainage project by board of county commissioners–Equalization of benefits, notice, publication, and posting. After establishment of a project and fixing of damages, if any, the board shall determine the proportion of benefits of the proposed project among the lands affected and shall set a time and place for equalizing […]
46A-11-20. Assessments upon land in other counties–Payment to treasurer of county in charge of drainage–Delinquent assessments. Any assessment made by a board upon land in another county shall be paid to the county treasurer of the county having charge of the project. If the assessment becomes delinquent, the treasurer of the county having charge of […]
46A-11-22. Cancellation of installments of assessment–Reassessment with further assessments–Issuance of bonds–Consideration of payments by landowner on account of previous assessments or penalties accrued for nonpayment. Installments of any assessment which has been made under the provisions of this chapter, including those past due, if no delinquent assessments have been sold and no bonds issued, at […]
46A-11-23. Levy of costs over several years–Fixing annual levy–Bond issue–Terms of bonds. If the board determines that the estimated cost of a proposed project is greater than should be levied in a single year upon the lands benefited, it may fix the amount to be levied and collected each year and by resolution provide for […]
46A-11-24. Drainage bonds–Execution–Purpose of issue–Negotiation–Recital–Charge against lands. Bonds issued pursuant to §46A-11-23 shall be signed by the chairman of the board and the auditor, shall be issued for the benefit of the particular drainage district, and shall be numbered, recorded, and indexed in the office of the county auditor. The board shall negotiate the bonds […]
46A-11-25. Drainage bonds–County not liable for payment–Payment from assessments. No county may be liable for payment of any bonds issued under this chapter. The bonds shall be paid from funds derived from assessments under this chapter. Source: SDC 1939, §61.1024; SDCL, §46-21-25; SL 1985, ch 362, §122.
46A-11-26. Assessments payable to treasurer of county in which assessed land is situated–Issuance of bonds by joint action of boards–Laws governing. Assessments are payable to the treasurer of the county in which assessed land is situated. Bonds may be issued by jointly acting boards and payable from assessments for the project. The bonds shall be […]
46A-11-27. Additional bonds, issuance–Cost of proposed drainage exceeding estimated cost–New apportionment of assessments–Certification of assessments finally fixed to county treasurer–Money collected by county treasurer on assessments to be paid to bondholders. If the cost of a proposed project exceeds the preconstruction estimate, a new apportionment of assessments may be made and additional bonds issued and […]
46A-11-28. Separate accounts for drainage projects. Separate accounts shall be kept by the treasurer for each drainage project and no funds for one drainage project may be applied to any other project. Source: SDC 1939, §61.1024; SDCL, §46-21-28; SL 1985, ch 362, §125.
