S.D. Codified Laws § 7-3-8
Current with legislation signed by the governor on or before 3/6/2024
The auditor-general shall file a report of such apportionment with the county auditor of the original and new county or counties within thirty days after such apportionment is made, and such report shall be conclusive evidence of the amounts due from one county to the other or others, respectively, except as provided in § 7-3-9.
SDCL 7-3-8