S.D. Codified Laws § 46A-3E-9
This is the official text of S.D. Codified Laws § 46A-3E-9, 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.
Taxes and assessments--Deposit of proceeds--Disbursement--Security--Assurance of payment of contract obligations
Official statutory text
Pursuant to chapters 46A-3A to 46A-3E , inclusive, a water development district board of directors may levy a tax, a special assessment, or both, against taxable property within the district, to be collected in accordance with chapters 46A-3A to 46A-3E , inclusive.
The amount collected must be forwarded monthly to the treasurer of the district for deposit in an institutional account designated by the board. Disbursements from the account may be made only upon vouchers drawn by the treasurer, pursuant to procedures adopted by the board. Disbursements may be used in performing the duties prescribed by chapters 46A-3A to 46A-3E , inclusive.
Any contract entered into by the board on behalf of an irrigation district, a drainage district, a watershed district, a municipality, a county, a township, or any state agency must be secured by the taxing or assessment power of the entity.
Any contract entered into by the board, with or on behalf of a soil conservation district, a water user district, or any other nontaxing entity must provide for an assurance of payment that is satisfactory to the board.
Source: SL 1984 (SS), ch 1, § 53; SL 1993, ch 256, § 69; SL 2025, ch 186, § 60.
The amount collected must be forwarded monthly to the treasurer of the district for deposit in an institutional account designated by the board. Disbursements from the account may be made only upon vouchers drawn by the treasurer, pursuant to procedures adopted by the board. Disbursements may be used in performing the duties prescribed by chapters 46A-3A to 46A-3E , inclusive.
Any contract entered into by the board on behalf of an irrigation district, a drainage district, a watershed district, a municipality, a county, a township, or any state agency must be secured by the taxing or assessment power of the entity.
Any contract entered into by the board, with or on behalf of a soil conservation district, a water user district, or any other nontaxing entity must provide for an assurance of payment that is satisfactory to the board.
Source: SL 1984 (SS), ch 1, § 53; SL 1993, ch 256, § 69; SL 2025, ch 186, § 60.
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.