S.D. Codified Laws § 46A-11-38 (2026)
The board shall refund, upon request, any excess assessment not used in construction of any project to any person, corporation, municipality, or township within a drainage project, in proportion to the amount paid.
Source: SDC 1939, § 61.1043; SDCL, § 46-21-38; SL 1985, ch 362 , § 135; SL 1992, ch 60 , § 2.