S.D. Codified Laws § 49-32A-21
If a board of county commissioners finds, following a public hearing or hearings, that the continued existence of a television translator district would no longer serve the purposes of this chapter, it may by resolution order the district dissolved. In the case of a television translator district that includes more than one county, each board of county commissioners must order the district dissolved by resolution. All properties and money remaining after the satisfaction of all debts and obligations of the abandoned district shall be deposited to the credit of the general fund of the county. If the abandoned district embraced areas in more than one county, properties and moneys remaining after the satisfaction of all debts and obligations of the abandoned district shall be deposited to the credit of the general funds of the relevant counties in proportion to the population in each county that was served by the district.
SDCL 49-32A-21