South Dakota Code § 5-12-27.2

Amount of refunding bonds
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The Building Authority may issue negotiable refunding bonds under §§
5-12-27.1
to
5-12-27.4
, inclusive, to refund bonds at or prior to their maturity or which by their terms are subject to redemption before maturity, or both, in an amount necessary to refund:
(1) The principal amount of the bonds to be refunded;
(2) The interest to accrue up to and including the maturity date or dates, or to the next succeeding redemption date thereof; and
(3) The applicable redemption premiums, if any.

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