S.D. Codified Laws § 40-37-12
Additional tax levied by county commissioners subject to referendum--Amount
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 .
Source: SL 1974, ch 275, § 13.