South Dakota Code § 34-11A-24

Limitation on indebtedness--Power to borrow money
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No district may become indebted for an amount that is not payable from ten annual maximum tax levies as authorized by §
34-11A-19
. With the limits herein authorized, the district shall have power to borrow money at a rate not in excess of twelve percent and to issue appropriate evidence of indebtedness thereof.

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