Section 38-8A-26 - Assessment against land treated by board. - South Dakota Statutes

38-8A-26. Assessment against land treated by board. Upon the completion of the treatment performed pursuant to § 38-8A-25, the board of supervisors shall determine the land so benefited and notify the county commissioners, who will assess against that land the cost of treatment not to exceed fifteen dollars per acre or the actual cost of treatment, whichever is less. However, the assessment may be made only against that portion of any tract of land which is the source of the wind or soil erosion; and the assessment may not exceed fifteen dollars per acre in any one calendar year. The resolution of assessment shall be recorded in the minutes of the board of county commissioners, the original delivered by the clerk of the board to the county director of equalization, and a copy sent by registered mail to the landowner at the address shown on the records of the county director of equalization and to the operator.

Source: SL 1984, ch 263, § 5.