46A-3E-14. Collection of taxes and assessments--Payment--Deposit.The appropriate tax collecting officials shall collect all water development district taxes and assessments, together with interest and penalty thereon, if any, in the same manner as the general taxes and assessments are collected and shall pay over monthly to the water development district treasurer all taxes so collected during the preceding month, with interest and penalties. The water development district treasurer shall immediately enter these receipts to the credit of the depository accounts designated by the water development district board of directors pursuant to §46A-3E-9. Source: SL 1984 (SS), ch 1, §58; SL 2012, ch 217, §6; SL 2023, ch 150, §2.
South Dakota Legal Code