Section 46A-7-14 - Neglect or refusal of board of directors to make assessment--Adoption of assessment forpreceding year. - South Dakota Statutes

46A-7-14. Neglect or refusal of board of directors to make assessment--Adoption of assessment for preceding year. In case of the neglect or refusal of a board of directors of any irrigation district to cause an assessment and levy to be made as in this chapter provided, the assessment of property made for the preceding year shall be adopted and shall be the basis of assessment for the district, and the county commissioners of the county in which the district was originally organized shall cause an assessment roll of such district to be prepared and shall make the levy for the payment of the principal and interest on bonds and to meet all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, and to meet the expenses for organizing and operating such district, in the same manner and with like effect as if the same had been made by such board of directors; and the expense incident thereto shall be borne by such district.

Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-14.