All of the provisions of the laws of this state relating to the making of assessments by the board of county commissioners for drainage purposes, so far as the same shall be applicable and not inconsistent with the provisions of this chapter, shall apply to assessments by such drainage commission, and such commission shall exercise within its drainage district the same power and authority relating to making assessments for drainage purposes as are conferred upon a board of county commissioners within its county.

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Source: SDC 1939, § 61.1111; SDCL, § 46-23-30.