SDCL § 46A-18-49: Tax levy or assessment resolution--Filing--Collection.

The directors, having completed an apportionment of benefits, shall prepare and by resolution approve a tax levy or assessment against real property within the district, or outside of the corporate limits of municipalities if a contract or contracts as provided in § 46A-18-48 are used, and shall annually file a detailed report with the appropriate county auditor by August first. The county auditor shall apply the district levy to the county tax rolls and collect the district levy in the same manner as other county taxes.

Source: SL 1984, ch 293, § 48; SL 1990, ch 366, § 13.