S.D. Codified Laws § 46A-18-20.1

If at least sixty percent of the votes cast in the initial election are in favor of the formation of the water project district, the costs of the election shall be paid by the new water project district. If less than sixty percent of the votes cast in the initial election are in favor of the formation of the water project district, the counties having land in the proposed district shall pay the costs of the election in proportion to each county's share of the equalized assessed valuation of the land within the proposed district.