34-47-3. Rights and responsibilities of emergency services district--Levying taxes.An emergency services district shall have all of the rights and responsibilities of a rural fire protection district and an ambulance district as found in chapters 34-31A and 34-11A. An emergency services district may levy the taxes permitted to both a rural fire protection district and an ambulance district, but shall segregate the funding of and accounting for fire protection from ambulance services so that the tax levy permitted under chapter 34-31A provides funding for only fire protection and the tax levy permitted under chapter 34-11A provides funding for only ambulance services. Source: SL 1995, ch 202, §3.
South Dakota Legal Code