S.D. Codified Laws § 47-29-15
If any cemetery association or cemetery corporation owns a tract of land surveyed and platted as required by § 47-29-13 which is included within the boundaries of real estate acquired for cemetery purposes, and which tract lies adjacent to the outer boundaries of such real estate acquired for cemetery purposes, and in which tract no interment has been made, and in which tract nobody holds any existing right, acquired by purchase or otherwise, to make an interment, said corporation or association may sell such tract either as an entirety or in subdivisions, if and when it is determined, as hereinafter provided, that there is no reasonable ground for belief that such tract or any part thereof will be needed for interment purposes for a period of twenty years in the future. Such determination shall be by the governing body of such corporation or association, confirmed as provided in §§ 47-29-16 and 47-29-17.
SDCL 47-29-15