South Dakota Code § 7-25A-33

Board authorized to levy special assessments for construction or acquisition of certain projects--Assessment as continuing lien
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The board may levy special assessments for the construction, reconstruction, or acquisition of projects authorized under this chapter using the procedures provided in chapter
9-43
. The district assessments may be made payable in thirty annual installments. Such special assessments are a continuing lien on such real property as against all persons except the United States and the state. The district may obtain loans as described in §
7-25A-24
, issue negotiable notes, warrants, or other evidences of debt as described in §
7-25A-25
or issue and sell bonds and other forms of indebtedness as described in §
7-25A-26
to finance the construction, reconstruction, or acquisition of a project or projects authorized by this chapter prior to the time the board levies special assessments for such project or projects.

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