S.D. Codified Laws § 31-20-6
In case the county sells right-of-way to the state pursuant to § 31-20-5 any consideration received therefor shall be distributed as follows:
The county auditor shall ascertain the amount that would have been required to redeem said parcel from the tax sale under § 10-24-5 if said tax certificate had been redeemed.
If the sale price received from said sale shall equal or exceed the amount required to redeem said parcel from said sale the auditor shall pay to various taxing districts their share of said money in no case exceeding the sum they would have received if same had been redeemed and the balance of the consideration, if any, shall be paid into the county general fund.
If the sale price received for said parcel shall be less than the amount required to redeem the amount received shall be divided among the taxing districts pro rata as their interests may appear.
SDCL 31-20-6