South Dakota § 46A-3E-11 - Duty to fund budget--Tax levy apportionment--Form.
Full text of South Dakota South Dakota Codified Laws § 46A-3E-11 — Duty to fund budget--Tax levy apportionment--Form., with citation guidance and answers to common questions.
§ 46A-3E-11. Duty to fund budget--Tax levy apportionment--Form.
Upon adoption of a budget, a water development district board of directors shall make a tax levy, special assessment, or both, in dollars sufficient to fund the budget. Any tax levy made against property in a given county in a district must be in an amount equal to the total district tax levy in dollars, multiplied by the county's proportional share.
The county's proportional share is determined by dividing the equalized assessed valuation of the area within the district for that county by the total district equalized assessed valuation.
The provisions of § 10-12-34.1 may not prohibit apportionment of the tax among the counties, as provided for in this section.
A district tax levy may not exceed the limitation specified in chapters 46A-3A to 46A-3E, inclusive, except as provided in § 46A-3E-1. Any tax levy must be in the form of a resolution adopted by the board.
Source: SL 1984 (SS), ch 1, § 55; SL 1986, ch 372, § 3; SL 1989, ch 386, § 6; SL 1991, ch 17 (Ex. Ord. 91-4), § 17; SL 2012, ch 217, § 5; SL 2025, ch 186, § 62.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-3E-11
What does South Dakota Codified Laws § 46A-3E-11 cover?
Section 46A-3E-11 ("Duty to fund budget--Tax levy apportionment--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-3E-11?
A common citation format is "South Dakota Codified Laws § 46A-3E-11" (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-3E-11 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.