Nothing in this chapter shall authorize the levy of taxes against any class of livestock, fifty-one percent of the resident owners of which have not petitioned for inclusion in the predator control district pursuant to § 40-37-1 or 40-37-3.
S.D. Codified Laws § 40-37-15
Tax levy not authorized on class of livestock without petition by majority of owners
Source: SL 1974, ch 275, § 16; SL 1979, ch 272, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.