SDCL § 46A-11-3: Matters considered in fixing and equalizing benefits.

Benefits which any county, municipality, township, railroad company, corporation, or other property owner may obtain for its property by construction of the project shall be fixed and equalized together with the proportion of benefits to tracts of land. Benefits shall accrue directly by construction of the project or indirectly by virtue of the project operating as an outlet for connection drains that may be subsequently constructed. Indirect benefits including those due to improved public welfare, may be assessed against any county or political subdivision affected as a whole, at the option of the board.

Source: SDC 1939, § 61.1007; SDCL, § 46-21-3; SL 1985, ch 362, § 100; SL 1992, ch 60, § 2.