S.D. Codified Laws § 34-5-7 (2026)
Any unexpended balance remaining in the county snow removal and special emergency fund at the end of the fiscal year shall be allowed to accumulate as a reserve fund and available for future use as set forth in § 34-5-3. No part of the fund created under § 34-5-2 shall revert to the general funds of the county nor shall any of said fund be used for any other purposes.
Source: SL 1953, ch 32 , § 4; SDC Supp 1960, § 12.0617-7; SL 1967, ch 15 , § 1.