S.D. Codified Laws § 5-15-29.1
Building depreciation fund--Expenditures
There is hereby established a building depreciation fund in which funds collected for depreciation pursuant to § 5-15-29 shall be deposited. Expenditures from such fund shall be made only upon approval of the Legislature or the special committee created by chapter 4-8A .
Source: SL 1979, ch 35, § 2.