Section 46A-14-70 - Certification of taxes and assessments to county auditor by board ofmanagers--Extension upon tax list--Collection and deposit. - South Dakota Statutes

46A-14-70. Certification of taxes and assessments to county auditor by board of managers--Extension upon tax list--Collection and deposit. On or before the first day of August in each year, the managers shall certify to the county auditor of the county in which the land is located, all taxes and assessments against the landowners' lands and buildings in the district. Extension of the same upon the tax and assessment lists shall be made as specified in § 46A-14-58 and the same shall be collected in the same manner as other county taxes and assessments, these funds to be deposited with the secretary-treasurer of the watershed district, who shall place them in the depository designated by the managers and shall be disbursed according to § 46A-14-75.

Source: SL 1957, ch 492, § 33; SL 1959, ch 452, § 27; SDC Supp 1960, § 61.1533; SDCL, § 46-24-69.