Section 46A-7-32 - Relevy of invalid, void or defective special tax or assessment--Assessment not invalidatedby erroneous extension--Correction by board of directors. - South-dakota Statutes

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46A-7-32. Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction by board of directors. Whenever any special tax or assessment levied upon any property located within the irrigation district is found to be invalid and uncollectible, or shall be adjudged to be void by a court of competent jurisdiction, or paid under protest and recovered by suit, because of any defect, irregularity, or invalidity in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or resolution, the board of directors shall have the power to relevy the same upon said property in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, or conditions prior to equalization have been had. If in any case there shall be an erroneous extension of the water charge assessment or assessments, either as against the wrong tract of land or against the wrong person, the assessment shall not for that reason be invalidated, but the district board upon the discovery of such error shall have full power to release, abate, refund, or otherwise correct such assessment or assessments by directing the county auditor to release, abate, refund, or otherwise correct such assessment and to spread the assessment against the proper person or against the correct tract, or to abate the same, or to refund the water charge assessment or assessments erroneously collected, as the case may require.

Source: SDC 1939, § 61.0917; SDCL, § 46-15-32; SL 1976, ch 277, § 19.

State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-32

46A-7-32. Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction by board of directors. Whenever any special tax or assessment levied upon any property located within the irrigation district is found to be invalid and uncollectible, or shall be adjudged to be void by a court of competent jurisdiction, or paid under protest and recovered by suit, because of any defect, irregularity, or invalidity in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or resolution, the board of directors shall have the power to relevy the same upon said property in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, or conditions prior to equalization have been had. If in any case there shall be an erroneous extension of the water charge assessment or assessments, either as against the wrong tract of land or against the wrong person, the assessment shall not for that reason be invalidated, but the district board upon the discovery of such error shall have full power to release, abate, refund, or otherwise correct such assessment or assessments by directing the county auditor to release, abate, refund, or otherwise correct such assessment and to spread the assessment against the proper person or against the correct tract, or to abate the same, or to refund the water charge assessment or assessments erroneously collected, as the case may require.

Source: SDC 1939, § 61.0917; SDCL, § 46-15-32; SL 1976, ch 277, § 19.

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Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-32

46A-7-32. Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction by board of directors. Whenever any special tax or assessment levied upon any property located within the irrigation district is found to be invalid and uncollectible, or shall be adjudged to be void by a court of competent jurisdiction, or paid under protest and recovered by suit, because of any defect, irregularity, or invalidity in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or resolution, the board of directors shall have the power to relevy the same upon said property in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, or conditions prior to equalization have been had. If in any case there shall be an erroneous extension of the water charge assessment or assessments, either as against the wrong tract of land or against the wrong person, the assessment shall not for that reason be invalidated, but the district board upon the discovery of such error shall have full power to release, abate, refund, or otherwise correct such assessment or assessments by directing the county auditor to release, abate, refund, or otherwise correct such assessment and to spread the assessment against the proper person or against the correct tract, or to abate the same, or to refund the water charge assessment or assessments erroneously collected, as the case may require.

Source: SDC 1939, § 61.0917; SDCL, § 46-15-32; SL 1976, ch 277, § 19.