S.D. Codified Laws § 10-12-32 (2026)
In municipalities, the levy may not exceed twenty-seven dollars per thousand dollars of taxable valuation.
Source: SL 1915, ch 292 , § 2; RC 1919, § 6739; SL 1919, ch 114 ; SDC 1939, § 57.0517; SL 1945, ch 325 ; SL 1951, ch 442 , § 1; SL 1959, ch 435 , § 1; SL 1978, ch 62 , § 1; SL 1989, ch 87 , § 7.