S.D. Codified Laws § 10-52-21 (2026)
To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § 10-52-19 must adhere to the provisions of §§ 6-8B-4 and 6-8B-5 governing a bond election. The tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.
Source: SL 2026, ch 34 , § 5.