SDCL § 10-12-9: Purposes for levy of county taxes.

County taxes must be levied, pursuant to § 10-12-8, for:

(1) General county purposes;

(2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4;

(3) Salaries;

(4) County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;

(5) Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;

(6) County bridges;

(7) County parks pursuant to chapter 41-18;

(8) Support of the poor pursuant to chapter 28-13;

(9) A public defender pursuant to chapter 7-16A;

(10) Recreation, tourism, and industrial development pursuant to § 7-18-12;

(11) Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2;

(12) County monuments pursuant to § 7-26-1;

(13) Historical sites pursuant to § 7-26-3;

(14) Historical museums pursuant to § 7-26-5;

(15) Abandoned cemeteries pursuant to § 7-26-7;

(16) A county fair pursuant to chapter 7-27;

(17) Real estate classification pursuant to § 10-10-2;

(18) Operation of a public library pursuant to § 14-2-47;

(19) The judicial system pursuant to chapter 16-2;

(20) Day care centers pursuant to § 26-6-18.3;

(21) Mental health centers pursuant to § 27A-5-9;

(22) Senior citizens pursuant to § 28-18-6;

(23) Emergency welfare pursuant to § 28-13-19;

(24) Roads in national forests pursuant to § 31-9-4;

(25) Health departments pursuant to § 34-3-22;

(26) Drug abuse prevention and rehabilitation pursuant to chapter 34-3B;

(27) Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20;

(28) Hospital wards pursuant to § 34-8-23;

(29) Aid to city hospitals pursuant to chapter 34-9;

(30) Ambulance service pursuant to § 34-11-1;

(31) Fire protection pursuant to chapter 34-31;

(32) Conservation districts pursuant to §§ 38-8-49.1, 38-8-55, 38-8-56, and 38-8-57;

(33) Weed and pest control pursuant to §§ 38-22-24 and 38-22-26;

(34) Animal damage control pursuant to § 40-36-11;

(35) Cooperative parks pursuant to §§ 42-2-10 and 42-2-11;

(36) Recreation systems pursuant to chapter 42-2;

(37) Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7;

(38) Geological survey pursuant to § 45-2-3;

(39) Flood control pursuant to §§ 7-18-14, 7-18-15, and 46A-14-71;

(40) Safety programs pursuant to § 7-18-13;

(41) Airports pursuant to chapter 50-7;

(42) Emergencies and disasters pursuant to chapter 34-48A;

(43) Memorial Day expense pursuant to § 7-8-24;

(44) The fiscal and managerial affairs of the county pursuant to § 7-8-20; and

(45) Extension services pursuant to §§ 13-54-8 to 13-54-13, inclusive.