S.D. Codified Laws § 46A-14-61 (2026)
After collection the appropriate county officials shall each month deliver the taxes collected on behalf of the district to the district secretary-treasurer.
Source: SL 1957, ch 492 , § 23; SL 1959, ch 452 , § 18; SDC Supp 1960, § 61.1523 (5)(c); SDCL, § 46-24-60.