S.D. Codified Laws § 34-31A-22
Current with legislation signed by the governor on or before 3/6/2024
The rate of tax for functions authorized by this chapter may not exceed sixty cents per thousand dollars of taxable valuation in the rural fire district for the purchase of rural fire-fighting equipment in rural fire districts or for the purpose of assisting and contributing to the purchase and upkeep of fire-fighting equipment in adjoining first or second class municipalities or villages.
SDCL 34-31A-22