§ 46a-7-28

46A-7-28. Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.The treasurer of any irrigation district, following the method provided in §§46A-7-22 to 46A-7-27, inclusive, for the collection of assessments, shall certify any delinquent assessment to the auditor of the county in which the land on which the delinquent assessment is situated on or before the tenth day of November each year. The auditor shall enter the amount due in separate columns of a supplementary tax list, to be known as 'irrigation district delinquent assessment list' of the county and deliver a copy of the same to the county treasurer for collection in the same manner as all other taxes and assessments are collected in this state. Source: SL 1945, ch 348; SDC Supp 1960, §61.0932; SDCL, §46-15-28; SL 1983, ch 13, §8.