Section 46A-9-47 - District has no taxing powers. - South-dakota Statutes

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46A-9-47. District has no taxing powers. The district shall have no power of taxation, or of levying assessments for special benefits; and no governmental authority shall have power to levy or collect taxes or assessments for the purpose of paying, in whole or in part, any indebtedness or obligation of or incurred by the district as such or upon which the district may be or become in any manner liable. Nor shall any privately owned property within or outside such district, or the owner thereof, nor any municipality, county, irrigation district, or other political subdivision or public or private corporation or association or its property, be directly or indirectly liable for any such district indebtedness or obligation beyond the liability to perform any express contract, if any, between such owner or public or private organization and said district.

Source: SL 1939, ch 291, § 9; SDC Supp 1960, § 61.1309; SDCL, § 46-16-45; SL 1992, ch 60, § 2.

State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-09 > Statute-46a-9-47

46A-9-47. District has no taxing powers. The district shall have no power of taxation, or of levying assessments for special benefits; and no governmental authority shall have power to levy or collect taxes or assessments for the purpose of paying, in whole or in part, any indebtedness or obligation of or incurred by the district as such or upon which the district may be or become in any manner liable. Nor shall any privately owned property within or outside such district, or the owner thereof, nor any municipality, county, irrigation district, or other political subdivision or public or private corporation or association or its property, be directly or indirectly liable for any such district indebtedness or obligation beyond the liability to perform any express contract, if any, between such owner or public or private organization and said district.

Source: SL 1939, ch 291, § 9; SDC Supp 1960, § 61.1309; SDCL, § 46-16-45; SL 1992, ch 60, § 2.

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Statutes > South-dakota > Title-46a > Chapter-09 > Statute-46a-9-47

46A-9-47. District has no taxing powers. The district shall have no power of taxation, or of levying assessments for special benefits; and no governmental authority shall have power to levy or collect taxes or assessments for the purpose of paying, in whole or in part, any indebtedness or obligation of or incurred by the district as such or upon which the district may be or become in any manner liable. Nor shall any privately owned property within or outside such district, or the owner thereof, nor any municipality, county, irrigation district, or other political subdivision or public or private corporation or association or its property, be directly or indirectly liable for any such district indebtedness or obligation beyond the liability to perform any express contract, if any, between such owner or public or private organization and said district.

Source: SL 1939, ch 291, § 9; SDC Supp 1960, § 61.1309; SDCL, § 46-16-45; SL 1992, ch 60, § 2.