South Dakota Code § 5-12-27.1

Refunding bonds authorized--Purposes
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The Building Authority may issue negotiable refunding bonds to refund:
(1) Unpaid matured bonds;
(2) Unpaid matured coupons evidencing interest upon its unpaid matured bonds; and
(3) Interest at the coupon rate upon its unpaid matured bonds that has accrued since the maturity of these bonds.

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