South Dakota Codified Laws 10-13-35.11. Abolished townships–Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006
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Any county which prior to January 1, 1996, contained no unorganized territory and as of July 1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to § 8-1-23, is, for such unorganized territory and taxes payable in 2005 and 2006, exempt from the tax limitation imposed by § 10-13-35 for the purpose of establishing an appropriate levy for secondary roads pursuant to § 31-12-26 and for fire protection pursuant to chapter 8-2.
Source: SL 2004, ch 84, § 3.