When the board of county commissioners of any county east of the Missouri River is petitioned by two–thirds of the sheep owners whose names appear on the tax rolls of such county, to levy a special tax levy, not to exceed ten cents per head on all sheep within the county, for the purpose of raising a fund to be expended for the control of predatory animals as defined in this section, said board is hereby empowered to make such levy and collect the tax in the manner provided for the collection of other property tax. For the purpose of this section, predatory animals shall mean coyotes and foxes.

Source: SL 1943, ch 43, § 1; SDC Supp 1960, § 12.2812; SL 1974, ch 273, § 3.