South Dakota Code § 34-8-5

Hospital tax levy in lieu of bonds--Maximum levy--Accumulation of funds
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In lieu of issuing bonds to purchase an existing hospital, with or without equipment and supplies, or other suitable buildings or to purchase a site, erect, establish, and maintain a county hospital, the board of county commissioners may levy a tax, not to exceed sixty cents per thousand dollars of taxable valuation of the county in any one year to provide a special revenue fund to purchase an existing hospital, with or without equipment and supplies, or other suitable buildings or to purchase a site, erect, establish, and maintain or lease to maintain a county hospital. If a sufficient amount is raised, the board of county commissioners shall purchase or erect, equip and maintain or lease to maintain a county hospital as provided in this chapter.

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