S.D. Codified Laws § 34-31-3
For the purpose of carrying out the provisions of §§ 34-31-1 and 34-31-2, the board of county commissioners may levy a tax not to exceed sixty cents per thousand dollars of taxable valuation in the county outside the limits of any municipality which provides fire protection service. However, the governing body of any municipality may by ordinance petition the board of county commissioners to include the taxable valuation within the limits of the municipality under the aforementioned levy for county fire protection service. The inclusion of the taxable valuation within the limits of the municipality under the levy for county fire protection service shall be in addition to the municipal levy for fire protection as provided in chapter 9-33. The proceeds of such tax shall be used only for the purposes of §§ 34-31-1 and 34-31-2 in the county in which the tax is levied and unexpended balances at the end of the fiscal year may not revert to the general fund but shall be permitted to accumulate and shall be available for carrying out the purposes of §§ 34-31-1 and 34-31-2. The levy authorized by this section is in addition to the levy authorized in § 10-12-21.
SDCL 34-31-3