The Board of Water and Natural Resources shall make an order by resolution dividing the proposed district into three, five, or seven divisions as nearly equal in size as practicable. However, if the proposed irrigation district includes less than fifty electors, the board may establish the number of directors at not less than three and may permit the directors to be elected at large within the boundaries of the district. The board shall establish staggered terms of one to three years for the directors to be elected at the first election and all directors shall be elected for three-year terms thereafter. The county director of equalization shall assess the property within a district pursuant to this chapter.
SDCL 46A-4-14