South Dakota Code § 34-31A-21

Certification of budget estimates to county auditor--Tax levy
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The president and secretary shall certify the estimate provided by §
34-31A-20
to the proper county auditor or county auditors, on or before October first of each year. The auditor shall levy a tax not to exceed one dollar per thousand dollars of taxable valuation upon the taxable property within the district for the maintenance of the fire protection district for the fiscal year as provided by law.

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