Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list. - South Dakota Statutes

46A-7-16. Assessments--Computation and entry by secretary--Certification--Tax list. The secretary of the board of directors must compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund, together with the sum payable by each tract obligated to the United States by contract, if any, for the payment of water charges to be paid on the property therein enumerated; and the secretary shall certify to the auditor of the county in which the land is located the amount of such taxes in each fund levied upon each tract of land by such board, including sums due the United States, and the auditor shall enter the amount of each in separate columns of the tax list of his county; and all tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of such irrigation district.

Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-16.