South Dakota Codified Laws 6-12-15. Scope of section 6-12-14
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Nothing in § 6-12-14 is intended to authorize any county, city, or other governmental unit chartered under S.D. Const., Art. IX, § 2, to enact or increase a tax, fee, or other charge that is denied by its charter, the Constitution, or the general laws of the state.
Source: SL 1997, ch 42, § 3.