S.D. Codified Laws § 7-25-1 (2026)
The board of county commissioners may levy a tax not to exceed ninety cents per thousand dollars of taxable valuation to be used or paid into a fund for the purpose of acquiring a site, constructing, renovating, improving, remodeling, altering, adding to, repairing, erecting, or maintaining a courthouse, office, jail building, county exhibition buildings, 4-H and extension buildings, grandstands and bleachers, highway maintenance buildings, or public library. The county may cooperate in a joint undertaking for any of the foregoing purposes with any other county, municipality or school district. The levy authorized by this section is in addition to the levy authorized in § 10-12-21. The proceeds of the levy authorized by this section may be pledged by the county to payments under an agreement entered into pursuant to § 7-25-19 without regard to the limitations of § 7-25-3.
Source: SL 1911, ch 123 , § 1; SL 1915, ch 126 ; RC 1919, § 6953; SL 1931, ch 115 , § 1; SDC 1939, § 12.2303; SL 1959, ch 31 , § 2; SL 1959, ch 32 ; SL 1963, ch 49 ; SL 1968, ch 21 ; SL 1970, ch 50 ; SL 1985, ch 15 , § 24; SL 1985, ch 77 , § 8; SL 1987, ch 185 , § 2; SL 1989, ch 87 , § 15C.