Section 46A-3E-14 - Collection of taxes and assessments--Payment--Deposit. - South Dakota Statutes

46A-3E-14. Collection of taxes and assessments--Payment--Deposit. Appropriate tax collecting officials shall collect all water development district taxes and assessments, together with interest and penalty thereon, if any, in the same manner as the general taxes and assessments are collected and shall pay over monthly to the water development district treasurer all taxes so collected during the preceding month, with interest and penalties, and shall immediately notify the secretary of the water development district of such payment. The water development district treasurer shall immediately enter these receipts to the credit of the depository accounts designated by the water development district board of directors pursuant to § 46A-3E-10.

Source: SL 1984 (SS), ch 1, § 58.