South Dakota Code § 49-17A-22

Maximum tax levy--County levy not applied in subdivision making levy
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In subdivisions which are parties to an agreement creating a regional railroad authority, a levy, in addition to all other levies authorized by law, not to exceed two dollars and forty cents per thousand dollars of taxable valuation of property in such subdivisions, may be made for such purposes. A county levy may not apply to any other subdivision making such levy hereunder.

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