South Dakota Codified Laws 10-12-32.1. Municipalities incorporated after January 1, 1984
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If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty–five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality.
Source: SL 1998, ch 58, § 2.