South Dakota Code § 46A-11-18

Payment of drainage assessments against townships--Unorganized townships
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Any surplus remaining in any fund at the close of a fiscal year may be used by a township to pay and apply toward any drainage assessment. In unorganized townships, the board may pay for drainage from any money of the unorganized township. Each succeeding year a like levy shall be made by local officials until the entire assessment is paid.

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