Section 46A-7-4 - Apportionment of benefits accruing to land by irrigation works--Determination by directorof equalization.
46A-7-4. Apportionment of benefits accruing to land by irrigation works--Determination by director of equalization. The director of equalization must, between the first Monday in May and the first Monday in July in each year, examine each tract or legal subdivision of land in an irrigation district including entered and unentered public lands of the United States, subject thereto under the act of Congress approved August 11, 1916, entitled "An Act to promote the irrigation of arid lands," and shall determine the benefits which will accrue to each of such tracts or subdivisions on account of the construction or acquisition of such irrigation works, and the amount so apportioned or distributed to each of such tracts or subdivisions as finally equalized or confirmed by the court, as the case may be, shall be and remain the basis for fixing the annual assessments levied against such tracts or subdivisions in carrying out the purposes of chapters 46A-4 to 46A-7, inclusive.
Source: SDC 1939, § 61.0904; SL 1949, ch 435, § 1; SDCL, § 46-15-4.