10-12-9.2. Levy for library purposes--Certain municipalities exempted.If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to §14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the municipality. Source: SL 1986, ch 90.
South Dakota Legal Code