S.D. Codified Laws § 46A-3E-11
This is the official text of S.D. Codified Laws § 46A-3E-11, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Duty to fund budget--Tax levy apportionment--Form
Official statutory text
Upon adoption of a budget, a water development district board of directors shall make a tax levy, special assessment, or both, in dollars sufficient to fund the budget. Any tax levy made against property in a given county in a district must be in an amount equal to the total district tax levy in dollars, multiplied by the county's proportional share.
The county's proportional share is determined by dividing the equalized assessed valuation of the area within the district for that county by the total district equalized assessed valuation.
The provisions of § 10-12-34.1 may not prohibit apportionment of the tax among the counties, as provided for in this section.
A district tax levy may not exceed the limitation specified in chapters 46A-3A to 46A-3E , inclusive, except as provided in § 46A-3E-1 . Any tax levy must be in the form of a resolution adopted by the board.
Source: SL 1984 (SS), ch 1, § 55; SL 1986, ch 372, § 3; SL 1989, ch 386, § 6; SL 1991, ch 17 (Ex. Ord. 91-4), § 17; SL 2012, ch 217, § 5; SL 2025, ch 186, § 62.
The county's proportional share is determined by dividing the equalized assessed valuation of the area within the district for that county by the total district equalized assessed valuation.
The provisions of § 10-12-34.1 may not prohibit apportionment of the tax among the counties, as provided for in this section.
A district tax levy may not exceed the limitation specified in chapters 46A-3A to 46A-3E , inclusive, except as provided in § 46A-3E-1 . Any tax levy must be in the form of a resolution adopted by the board.
Source: SL 1984 (SS), ch 1, § 55; SL 1986, ch 372, § 3; SL 1989, ch 386, § 6; SL 1991, ch 17 (Ex. Ord. 91-4), § 17; SL 2012, ch 217, § 5; SL 2025, ch 186, § 62.
Status: in_force · Read it on the official government site
Need a lawyer in South Dakota?
Find a South Dakota lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.