South Dakota Code § 41-18-12

Maximum payment for property acquisition
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Except as provided in §
41-18-13
the board of county commissioners, in acquiring the property for any one park or project and creating bodies of water in the park or project under the provisions of this chapter, may not expend a total amount exceeding one dollar per thousand dollars of taxable valuation on the taxable valuation of the property in the county for the preceding year.

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