South Dakota Code § 10-13-35.3

Revenue payable from real property taxes may be decreased
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Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by §
10-13-35
in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§
10-13-35.4
and
10-13-35.5
.

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