SDCL § 46A-13-28: Assessments for portion of cost of construction of drainage improvement required to be paid by drainage district--Property subject to assessment.

After the establishment of the drainage improvement and the determination of the damages and the fixing of the proportion of benefits by the drainage commission, such commission shall proceed to raise the money with which to pay the portion of the cost of the construction of such improvement required to be paid by such drainage district. Such money shall be raised by an assessment to be made by such commission against each tract and property affected by the improvement within the district in proportion to the benefits fixed.

Source: SDC 1939, § 61.1111; SDCL, § 46-23-28.