S.D. Codified Laws § 46A-3E-8
This is the official text of S.D. Codified Laws § 46A-3E-8, 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.
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Taxes and assessments for obligations--Restrictions on obligations
Official statutory text
A water development district board of directors may levy taxes and special assessments, as provided in chapters 46A-3A to 46A-3E , inclusive, to cover obligations contained in contracts with:
(1) The federal government;
(2) This state; or
(3) Any other public or private entity.
With the exception of special assessments, the board may not obligate any monies that are not to be collected or on hand during the fiscal year in which the obligation is to be incurred.
Source: SL 1984 (SS), ch 1, § 52; SL 2025, ch 186, § 59.
(1) The federal government;
(2) This state; or
(3) Any other public or private entity.
With the exception of special assessments, the board may not obligate any monies that are not to be collected or on hand during the fiscal year in which the obligation is to be incurred.
Source: SL 1984 (SS), ch 1, § 52; SL 2025, ch 186, § 59.
Status: in_force · Read it on the official government site
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