The bill seeks to modernize the governance and operational procedures of water development districts in South Dakota by amending several sections of existing law. It establishes specific water development districts, including the Central Plains, East Dakota, James River, South Central, West Dakota, West River, and Vermillion Basin districts, defined by county and township boundaries. The bill outlines the procedures for creating these districts, including petition requirements, election processes for the board of directors, and the legal recognition of a district as a legal entity on January 1 following its creation. It also clarifies the responsibilities of the Board of Water and Natural Resources in overseeing these districts to promote effective water resource management.

Key amendments include the stipulation that directors take office on January 1 following their election, the process for filling board vacancies, and the financial operations of the districts, such as the ability to levy taxes and establish a capital reserve fund. The bill mandates that districts conduct audits if revenues exceed a specified threshold and outlines the procedures for adopting budgets and collecting assessments. Notably, it requires the board to send certified copies of tax levies and budgets to tax collecting officials and the Department of Revenue by October 1. Additionally, the bill repeals certain sections of the law that are deemed unnecessary, streamlining the financial processes within water development districts to enhance efficiency and compliance with legal standards.

Statutes affected:
Introduced, 01/17/2025: 46A-3A-1, 46A-3A-1.1, 46A-3A-2, 46A-3A-3, 46A-3A-4, 46A-3A-5, 46A-3A-6, 46A-3A-7, 46A-3A-7.1, 46A-3A-8, 46A-3A-9, 46A-3A-10, 46A-3A-11, 46A-3A-12, 46A-3A-13, 46A-3A-14, 46A-3A-15, 46A-3A-16, 46A-3A-17, 46A-3B-1, 46A-3B-2, 46A-3B-2.1, 46A-3B-3, 46A-3B-4, 46A-3B-5, 46A-3B-6, 46A-3B-7, 46A-3B-8, 46A-3B-9, 46A-3B-10, 46A-3B-11, 46A-3B-12, 46A-3C-1, 46A-3C-2, 46A-3C-3, 46A-3C-4, 46A-3C-5, 46A-3C-6, 46A-3D-1, 46A-3D-2, 46A-3D-3, 46A-3D-4, 46A-3D-5, 46A-3D-6, 46A-3D-7, 46A-3D-8, 46A-3D-9, 46A-3D-10, 46A-3D-11, 46A-3D-12, 46A-3E-1, 46A-3E-2, 46A-3E-3, 46A-3E-4, 46A-3E-5, 46A-3E-6, 46A-3E-7, 46A-3E-8, 46A-3E-9, 46A-3E-10, 46A-3E-11, 46A-3E-12, 46A-3E-13, 46A-3E-14, 46A-3B-13, 46A-3D-13, 46A-3E-15
House Engrossed, 01/30/2025: 46A-3A-1, 46A-3A-1.1, 46A-3A-2, 46A-3A-3, 46A-3A-4, 46A-3A-5, 46A-3A-6, 46A-3A-7, 46A-3A-7.1, 46A-3A-8, 46A-3A-9, 46A-3A-10, 46A-3A-11, 46A-3A-12, 46A-3A-13, 46A-3A-14, 46A-3A-15, 46A-3A-16, 46A-3A-17, 46A-3B-1, 46A-3B-2, 46A-3B-2.1, 46A-3B-3, 46A-3B-4, 46A-3B-5, 46A-3B-6, 46A-3B-7, 46A-3B-8, 46A-3B-9, 46A-3B-10, 46A-3B-11, 46A-3B-12, 46A-3C-1, 46A-3C-2, 46A-3C-3, 46A-3C-4, 46A-3C-5, 46A-3C-6, 46A-3D-1, 46A-3D-2, 46A-3D-3, 46A-3D-4, 46A-3D-5, 46A-3D-6, 46A-3D-7, 46A-3D-8, 46A-3D-9, 46A-3D-10, 46A-3D-11, 46A-3D-12, 46A-3D-13, 46A-3E-1, 46A-3E-2, 46A-3E-3, 46A-3E-4, 46A-3E-5, 46A-3E-6, 46A-3E-7, 46A-3E-8, 46A-3E-9, 46A-3E-10, 46A-3E-11, 46A-3E-12, 46A-3E-13, 46A-3E-14, 46A-3B-13, 46A-3E-15
Enrolled, 02/18/2025: 46A-3A-1, 46A-3A-1.1, 46A-3A-2, 46A-3A-3, 46A-3A-4, 46A-3A-5, 46A-3A-6, 46A-3A-7, 46A-3A-7.1, 46A-3A-8, 46A-3A-9, 46A-3A-10, 46A-3A-11, 46A-3A-12, 46A-3A-13, 46A-3A-14, 46A-3A-15, 46A-3A-16, 46A-3A-17, 46A-3B-1, 46A-3B-2, 46A-3B-2.1, 46A-3B-3, 46A-3B-4, 46A-3B-5, 46A-3B-6, 46A-3B-7, 46A-3B-8, 46A-3B-9, 46A-3B-10, 46A-3B-11, 46A-3B-12, 46A-3C-1, 46A-3C-2, 46A-3C-3, 46A-3C-4, 46A-3C-5, 46A-3C-6, 46A-3D-1, 46A-3D-2, 46A-3D-3, 46A-3D-4, 46A-3D-5, 46A-3D-6, 46A-3D-7, 46A-3D-8, 46A-3D-9, 46A-3D-10, 46A-3D-11, 46A-3D-12, 46A-3D-13, 46A-3E-1, 46A-3E-2, 46A-3E-3, 46A-3E-4, 46A-3E-5, 46A-3E-6, 46A-3E-7, 46A-3E-8, 46A-3E-9, 46A-3E-10, 46A-3E-11, 46A-3E-12, 46A-3E-13, 46A-3E-14, 46A-3B-13, 46A-3E-15