Each board of county commissioners may levy annually a tax upon the taxable property within the county not included in any municipality, organized civil township, improvement district organized pursuant to chapter 7-25A, or county road district organized pursuant to chapter 31-12A, to carry out the provisions of § 31-12-26. If a county levies a tax, the tax shall be certified, become payable and delinquent, and, if not paid, shall draw interest and penalty as other county taxes. The tax shall be used for such purposes.

Source: SDC 1939, § 28.0408; SL 1992, ch 60, § 2; SL 1995, ch 170, § 2; SL 2002, ch 143, § 1; SL 2011, ch 136, § 2.