South Dakota Code § 9-4-4.11

Resolution of intent to annex--Contents for small municipalities
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Based on the study provided for in §
9-4-4.1
, the governing body may adopt a resolution of intent to extend its boundaries. The resolution, in municipalities of less than one thousand in population as determined in the last federal census, shall contain the following:
(1) The description and boundaries of the territory to be annexed;
(2) That ample and suitable resources exist to accommodate the orderly growth or development of the contiguous territory;
(3) The estimated difference in tax assessment rate for the residents in the contiguous territory;
(4) That exclusions and irregularities in boundary lines are not the result of arbitrariness;
(5) That there is reasonable present or demonstrable future need for annexing the contiguous territory; and
(6) That population and census data indicate that the municipality has or may experience growth or development beyond its present boundaries.

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