S.D. Codified Laws § 31-13-23
Current with legislation signed by the governor on or before 3/6/2024
The intent of §§ 31-13-22 to 31-13-28, inclusive, is for the accumulation and continuation of a sufficient fund for the use of the respective townships so as to permit and make possible in any year the efficient and immediate snow removal on township roads and for repairs thereon caused by melting snow.
SDCL 31-13-23