South Dakota Code § 46A-3E-6

Special assessment--Effective date--Written protest
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A special assessment by a water development district is effective thirty days after adoption of the resolution of intent to specially assess, unless a written protest is filed with the district within thirty days after adoption of the resolution, excluding the date of adoption. The written protest must be in the form of a petition, signed by at least sixty percent of the owners of real property described in the resolution of intent to specially assess.

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