South Dakota § 46A-11-13 - Assessments for drainage, payment in installments--Agreement of taxpayer with county auditor--Assessment certificates, coupon form.
Full text of South Dakota South Dakota Codified Laws § 46A-11-13 — Assessments for drainage, payment in installments--Agreement of taxpayer with county auditor--Assessment certificates, coupon form., with citation guidance and answers to common questions.
§ 46A-11-13. Assessments for drainage, payment in installments--Agreement of taxpayer with county auditor--Assessment certificates, coupon form.
Any owner of any tract of land against which an assessment for drainage is made who, within thirty days after the making of the assessment, files with the county auditor an agreement in writing that he will pay the assessment with interest as fixed by the board shall be allowed to pay the assessment in ten annual installments with interest payable annually. Assessment certificates may not issue until after expiration of the period for filing such agreements and, if issued as payable in installments, may be issued in coupon form.
Source: SDC 1939, § 61.1015; SDCL, § 46-21-13; SL 1985, ch 362, § 110.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-11-13
What does South Dakota Codified Laws § 46A-11-13 cover?
Section 46A-11-13 ("Assessments for drainage, payment in installments--Agreement of taxpayer with county auditor--Assessment certificates, coupon form.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 46A-11-13?
A common citation format is "South Dakota Codified Laws § 46A-11-13" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 46A-11-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.