South Dakota § 46A-7-39 - Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.
Full text of South Dakota South Dakota Codified Laws § 46A-7-39 — Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds., with citation guidance and answers to common questions.
§ 46A-7-39. Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.
If taxes are paid by the district as provided in this chapter, the county treasurer shall distribute that portion of the tax belonging to the irrigation district to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through the certificate, such funds as are realized shall be deposited with the county treasurer, who shall credit the proceeds of sale to the special revenue fund specified in § 46A-7-38.
Source: SDC 1939, § 61.0912; SL 2011, ch 165, § 435.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-7-39
What does South Dakota Codified Laws § 46A-7-39 cover?
Section 46A-7-39 ("Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.") 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-7-39?
A common citation format is "South Dakota Codified Laws § 46A-7-39" (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-7-39 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.