S.D. Codified Laws § 10-13-35.3 (2026)
Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.4 and 10-13-35.5.
Source: SL 2002, ch 56 , § 1; SL 2010, ch 51 , § 1.