S.D. Codified Laws § 10-13-35.2 (2026)
In the event that the consolidation of services, pursuant to § 10-13-35.1, is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by § 10-13-35 shall be returned to the original taxing district.
Source: SL 1996, ch 70 , § 2.