SDCL § 46A-7-30: Assessments--Payment under protest, disposition of money.

When any person against whose property any assessment has been made shall pay such assessment under protest, as provided by law for general taxes, the board of directors of the irrigation district may pass upon and make orders disposing of the money so paid under protest to any county treasurer in the same form and manner as provided by law, and such proceedings shall be had as by such law provided insofar as the same is applicable.

Source: SDC 1939, § 61.0917; SDCL, § 46-15-30.