South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-12-15 — County highway and bridge reserve fund exempt from budget law
The provisions of §§ 10-12-13 to 10-12-17 , inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law.
Source: official text