South Dakota Code § 28-13-1

County duty to relieve poor persons--Taxation--Determination of eligibility
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Every county shall relieve and support all poor and indigent persons who have established residency therein, as that term is defined in §§
28-13-2
to
28-13-16.2
, inclusive, and who have made application to the county, whenever they shall stand in need. Each board of county commissioners may raise money by taxation for the support and employment of the poor. If a person is receiving benefits from the Department of Social Services, the board of county commissioners may determine if he is eligible for county relief.

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