S.D. Codified Laws § 40-37-11
Current with legislation signed by the governor on or before 3/6/2024
The board of county commissioners shall, at time of the annual levy of general taxes, levy an additional special tax in an amount specified by the board of directors pursuant to § 40-37-10 not to exceed one dollar per head of all sheep six months old or older as of January first of the current year that are being held for breeding purposes and one dollar per head of all cattle one year old or older not in feedlots.
SDCL 40-37-11