South Dakota § 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.
Full text of South Dakota South Dakota Codified Laws § 46A-7-16 — Assessments--Computation and entry by secretary--Certification--Tax list., with citation guidance and answers to common questions.
§ 46A-7-16. Assessments--Computation and entry by secretary--Certification--Tax list.
The secretary of the board of directors shall 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. The secretary shall certify to the auditor of the county in which the land is located the amount of the taxes in each fund levied upon each tract of land by the board, including sums due the United States, and the auditor shall enter the amount of each in separate columns of the tax list of the county. 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 the irrigation district.
Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL § 46-15-16; SL 2011, ch 165, § 424.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-7-16
What does South Dakota Codified Laws § 46A-7-16 cover?
Section 46A-7-16 ("Assessments--Computation and entry by secretary--Certification--Tax list.") 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-7-16?
A common citation format is "South Dakota Codified Laws § 46A-7-16" (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-7-16 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.