South Dakota Code § 41-18-23

Deposit of proceeds from sale of waterfront lots
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Any money received from the sale of lots and tracts pursuant to §
41-18-21
shall be deposited as provided in this section. If the county borrows money and issues its bonds for the creation of any county park or for creating bodies of water in the park, the money so received shall be deposited with the county treasurer in a fund known as a county park fund for the purpose of retiring the bonds upon their maturity and paying the interest on the bonds. Otherwise, the proceeds from the sale of the lots and tracts shall be deposited in the general fund.

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