Section 46A-4-10 - Holding or taxing nonirrigable land for irrigation purposes.

46A-4-10. Holding or taxing nonirrigable land for irrigation purposes. In no case shall any land be held by any district or taxed for irrigation purposes which cannot from any natural cause be irrigated thereby.

Source: SDC 1939, § 61.0832; SDCL, § 46-12-10.