46A-7-44. Land not subject to sale for delinquent taxes before delivery of water.The provisions of §§46A-7-37 to 46A-7-43, inclusive, apply only if the irrigation district has commenced delivery of water to any lands within the irrigation district. Source: SDC 1939, §61.0916; SDCL §46-15-44; SL 2011, ch 165, §438.
South Dakota Legal Code