South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-12-14 — County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities
In all municipalities, twenty - five percent of the money raised by the levy made pursuant to § 10-12-13 within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and street purposes within said municipality.
Source: official text