Statutes, codes, and regulations
South Dakota Codified Laws
Title 46A - WATER MANAGEMENT
Chapter 11 - DRAINAGE ASSESSMENTS AND BONDS
Section 46A-11-13 - Assessments for drainage, payment in installments-Agreement of taxpayer with county auditor-Assessment certificates, coupon form

S.D. Codified Laws § 46A-11-13

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Current through the 2024 Legislative Session
Section 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 with interest as fixed by the board shall be allowed to pay the assessment in ten annual installments with interest payable annually. Assessment certificates may not issue until after expiration of the period for filing such agreements and, if issued as payable in installments, may be issued in coupon form.

SDCL 46A-11-13

SDC 1939, § 61.1015; SDCL, § 46-21-13; SL 1985, ch 362, § 110.