S.D. Codified Laws § 10-12-9.2
Current through the 2024 Legislative Session
If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to § 14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the municipality.
SDCL 10-12-9.2