S.D. Codified Laws § 31-13-17

The board of supervisors shall consider the petition at the time of the hearing pursuant to § 31-13-16. The supervisors may, by resolution, assess the properties in the road district for the purpose of road improvement for an amount as the supervisors determine advisable. The assessment may not exceed the amount set forth in the petition. The assessment must be certified to the county and collected as a part of the real estate taxes against the property so assessed pursuant to § 31-13-52. The assessment may only be used by the township for the purpose of road improvement in the road district, or part thereof, assessed.