S.D. Codified Laws § 31-13-45
Current with legislation signed by the governor on or before 3/6/2024
The cost of each street intersection may be assessed to all lots according to area so as to include one-half of the property between the street improved and the next street, whether the property abuts the street. In no case may the property situated more than three hundred feet from the intersection be assessed.
SDCL 31-13-45