S.D. Codified Laws § 38-8A-26
Upon the completion of the treatment performed pursuant to § 38-8A-25, the board of supervisors shall determine the land so benefited and notify the board of county commissioners, who shall assess against that land the cost of the treatment. The assessment may be made only against that portion of any tract of land which is the source of the wind or soil erosion.
Except as otherwise provided in this section, the assessment may not exceed the actual cost of the treatment or thirty-seven dollars per acre, whichever is less.
Beginning January 1, 2021, the commission may, by rules promulgated in accordance with chapter 1-26, annually increase the maximum assessment per acre authorized by this section by the lesser of:
The resolution of assessment shall be recorded in the minutes of the board of county commissioners, the original delivered by the clerk of the board to the county director of equalization, and a copy sent by registered mail to the landowner at the address shown on the records of the county director of equalization and to the operator.
SDCL 38-8A-26