SDCL § 46A-11-5: Assessment by board--Cost of establishment.

After equalization of benefits, the board may make an assessment against each tract and property affected, in proportion to the benefits as equalized, to pay damages and project costs incurred. Costs shall include expenses of the board, surveyors and assistants, plans and profiles, publication and filing, other fees, interest on bonds issued or to be issued, and all other expenses incurred that contribute to establishment or construction of the project.

Source: SDC 1939, § 61.1008; SDCL, § 46-21-5; SL 1985, ch 362, § 102.