South Dakota Code § 10-52-21

Capital improvement tax--Referendum election--Notification and ballots--Vote requirement
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To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to §
10-52-19
must adhere to the provisions of §§
6-8B-4
and
6-8B-5
governing a bond election.
The tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.

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