This chapter of South Dakota Codified Laws concerns tax levies and special assessments by water development districts. Specifically, it provides for tax levies; special assessments; contractual agreement of landowner for special assessment; hearing on special assessment, notice, and resolution of intent; notice of resolution of intent to specially assess; effective date of assessment in absence of protest --Form of protest; contract required for district participation in project, and approval; and levies and assessments to cover obligations, and restrictions on obligations; collection of levies and assessments, deposit of proceeds, disbursement, assurance of payment of contract obligations; budgets, annual report, hearing, notice, and adoption; apportionment of tax levy, and form of levy; certification of levy to tax officials; extension of levy; collection of taxes and assessments, payment, and deposit; and deposit and disbursement of collections.
Estados Unidos de América