South Dakota Code § 49-17A-3.1

Authority may not change resolution eschewing taxing power
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Any railroad authority may adopt a resolution amending the provisions of the agreement authorized by §
49-17A-2
to specify that the railroad authority may not levy a tax pursuant to the provisions provided in chapter
49-17A
. The railroad authority shall file a certified copy of the resolution with the secretary of state and the secretary of state shall issue an amended certificate of incorporation. The railroad authority may not adopt a resolution to amend or repeal this resolution prohibiting the railroad authority from levying a tax pursuant to the provisions provided in chapter
49-17A
.

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