S.D. Codified Laws § 34-11A-7
At the time and place so fixed, the board or boards of county commissioners shall meet, and all persons residing in or owning taxable property within the proposed district shall have an opportunity to be heard respecting the formation of such district or the location of the boundaries thereof. Thereupon the board or boards of county commissioners shall determine whether the proposed district is suited to the ambulance service policy of the county, or each of such counties, as a whole, determine the boundaries of the proposed district, whether as suggested in the petition or otherwise, and make a written order of such determination which shall describe the boundaries of the district and be filed in the office of the county auditor or auditors of each county in which such district is situated.
SDCL 34-11A-7