South Dakota Code § 10-13-35.10

Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment
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If a township is abolished pursuant to §
8-1-23
and there was previously no unorganized territory in the county, the county levy for maintaining secondary roads in such area as required by §
31-12-26
and providing fire protection pursuant to chapter
8-2
are exempt from the limitation provided by §
10-13-35
for a period of two years immediately following the township's abolishment.

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