S.D. Codified Laws § 31-12-6
Current with legislation signed by the governor on or before 3/6/2024
The county highway system shall be permanently constructed and improved, and shall be maintained and repaired at the expense of the whole county, and the funds necessary therefor shall be levied and collected in the same manner as other county taxes, and it shall be the duty of the board of county commissioners to determine upon and make such levy in the manner now provided by law.
SDCL 31-12-6