South Dakota Code § 46A-18-55

Special election on additional taxes or special assessments--Eligibility to vote
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The directors may at any time call a special election to determine whether additional taxes or special assessments may be levied for the purpose of raising money for increased costs of district business or for a supplemental plan of improvements over and above the initial plan of improvements. Eligibility to vote in the special election is determined in accordance with the provisions of §
46A-18-47
.

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