S.D. Codified Laws § 49-37-15
Taxes on districts qualifying as rural electric companies
Notwithstanding §§ 49-37-13 and 49-37-14 , if a consumers power district comes within the classification of rural electric companies as defined in chapter 10-36 , then the provisions of that chapter shall apply to said district.
Source: SL 1950 (SS), ch 17, § 66; SDC Supp 1960, § 52.1765.