SDCL § 46A-3E-13: Tax levy and special assessment--Extension.

The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each description of taxable property to be specially assessed within the water development district, in the same manner and with the same effect as other taxes and assessments are extended, including the authority, requirements, and procedures contained in chapter 9-43.

Source: SL 1984 (SS), ch 1, § 57; SL 1987, ch 333, § 3; SL 2025, ch 186, § 64.