S.D. Codified Laws § 46A-3E-12 (2026)
Upon the adoption of a budget and the levying of taxes, special assessments, or both, the board shall, on or before October first, forward a certified copy of the levy and a certified copy of the budget to the appropriate tax collecting officials in the affected counties and to the Department of Revenue.
Source: SL 1984 (SS), ch 1 , § 56; SL 1992, ch 318 ; SL 2025, ch 186 , § 63.