S.D. Codified Laws § 15-17-56
Disbursements taxed by party not prevailing on appeal--Discretion of court
Disbursements taxed by a party, in the trial court, who did not prevail on appeal, are void. The trial court may, in its discretion, in the interest of justice, allow the taxation of disbursements by a party who prevailed in the trial court but lost the appeal.
Source: SL 1992, ch 148, § 21.