South Dakota Code § 10-13-35.7

Rural fire protection district--Decrease of revenue payable from real property taxes--Effect
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Any rural fire protection district 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 §§
10-13-35.8
and
10-13-35.9
.

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