In addition to the levy authorized pursuant to § 40-37-11, the board of county commissioners may levy an additional amount equal to the amount provided in § 40-37-11, if such additional amount is approved by referendum as provided in § 40-37-13.
S.D. Codified Laws § 40-37-12
Additional tax levied by county commissioners subject to referendum--Amount
Source: SL 1974, ch 275, § 13.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.