Section 46A-7-27 - Filing of certificate of decision to collect assessments against acreage within United Statesreclamation project, effect--Secretary relieved of duty to certify to county auditor amo
46A-7-27. Filing of certificate of decision to collect assessments against acreage within United States reclamation project, effect--Secretary relieved of duty to certify to county auditor amount of assessments--County auditor relieved of duty of entering sums on county tax list--Treasurer of irrigation district acts in lieu of county auditor. When the written certificate of said board of directors is filed as provided in § 46A-7-23, then and thereafter the secretary of the board of directors of said irrigation district will not be required to certify to the county auditor the amount of such assessments, including sums due the United States, that have been levied against the acreage of said district, by said board of directors, as otherwise provided by the laws of this state, and said auditor will not be required to enter the amount of each of said sums in separate columns of the tax lists of the county; and the tax lists, when delivered by the auditor to the county treasurer, need not contain the assessments levied on the tracts of land within said irrigation district by the board of directors of said irrigation district as otherwise provided by the laws of this state, but said secretary of the board of directors of said irrigation district shall certify to the treasurer of said irrigation district the amount of such assessments, including sums due the United States, who shall act in lieu and in place of the county auditor in entering the amount of assessments in each fund levied upon each tract of land by said board of directors, including sums due the United States, in separate columns of a book to be known as "irrigation district assessment collection book," which book shall be kept by the treasurer of said district as a public record of said irrigation district, and said treasurer shall thereafter act in lieu of and in place of the county treasurer in sending notices, collecting, and receipting for such assessments.
Source: SL 1945, ch 348; SDC Supp 1960, § 61.0932; SDCL, § 46-15-27.