County taxes must be levied, pursuant to § 10-12-8, for:

1. (1) General county purposes;
2. (2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4;
3. (3) Salaries;
4. (4) County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;
5. (5) Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;
6. (6) County bridges;
7. (7) County parks pursuant to chapter 41-18;
8. (8) Support of the poor pursuant to chapter 28-13;
9. (9) A public defender pursuant to chapter 7-16A;
10. (10) Recreation, tourism, and industrial development pursuant to § 7-18-12;
11. (11) Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2;
12. (12) County monuments pursuant to § 7-26-1;
13. (13) Historical sites pursuant to § 7-26-3;
14. (14) Historical museums pursuant to § 7-26-5;
15. (15) Abandoned cemeteries pursuant to § 7-26-7;
16. (16) A county fair pursuant to chapter 7-27;
17. (17) Real estate classification pursuant to § 10-10-2;
18. (18) Operation of a public library pursuant to § 14-2-47;
19. (19) The judicial system pursuant to chapter 16-2;
20. (20) Day care centers pursuant to § 26-6-18.3;
21. (21) Mental health centers pursuant to § 27A-5-9;
22. (22) Senior citizens pursuant to § 28-18-6;
23. (23) Emergency welfare pursuant to § 28-13-19;
24. (24) Roads in national forests pursuant to § 31-9-4;
25. (25) Health departments pursuant to § 34-3-22;
26. (26) Drug abuse prevention and rehabilitation pursuant to chapter 34-3B;
27. (27) Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20;
28. (28) Hospital wards pursuant to § 34-8-23;
29. (29) Aid to city hospitals pursuant to chapter 34-9;
30. (30) Ambulance service pursuant to § 34-11-1;
31. (31) Fire protection pursuant to chapter 34-31;
32. (32) Conservation districts pursuant to §§ 38-8-49.1, 38-8-55, 38-8-56, and 38-8-57;
33. (33) Weed and pest control pursuant to §§ 38-22-24 and 38-22-26;
34. (34) Animal damage control pursuant to § 40-36-11;
35. (35) Cooperative parks pursuant to §§ 42-2-10 and 42-2-11;
36. (36) Recreation systems pursuant to chapter 42-2;
37. (37) Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7;
38. (38) Geological survey pursuant to § 45-2-3;
39. (39) Flood control pursuant to §§ 7-18-14, 7-18-15, and 46A-14-71;
40. (40) Safety programs pursuant to § 7-18-13;
41. (41) Airports pursuant to chapter 50-7;
42. (42) Emergencies and disasters pursuant to chapter 34-48A;
43. (43) Memorial Day expense pursuant to § 7-8-24;
44. (44) The fiscal and managerial affairs of the county pursuant to § 7-8-20; and
45. (45) Extension services pursuant to §§ 13-54-8 to 13-54-13, inclusive.

Source: SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322 ; SL 1947, ch 44 , § 1; SL 1959, ch 434 , §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77 , § 2; SL 1987, ch 89 ; SL 1998, ch 58 , § 1; SL 2014, ch 55 , § 2; SL 2021, ch 43 , § 17; SL 2026, ch 43 , § 1.