S.D. Codified Laws § 34-11A-32 (2026)
In addition to any tax levy authorized pursuant to § 34-11A-19 or 34-11A-20, the board of directors of an ambulance district may authorize an annual levy of a tax not to exceed fifty cents per thousand dollars of taxable valuation on the taxable valuation of the district for the capital outlay fund.
Source: SL 1992, ch 241 , § 2.