South Dakota Code § 9-38-42

Annual estimate for maintenance and improvement of parks and roads
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The park board shall annually make an estimate of the moneys necessary for maintaining, constructing, and improving parks, parkways, roads, boulevards, and avenues which are under its control for the ensuing fiscal year. The estimate shall specify the amount required for each park district and the amount required for general park purposes and shall be certified by the secretary of the board to the municipal finance officer at a time specified by the municipal governing body.

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