SDCL § 10-52-20: Capital improvement tax--Ordinance--Contents--Board approval--Referendum.

To impose a tax pursuant to § 10-52-19, the governing body of a municipality shall specify in the ordinance the purpose of, and the minimum amount to be generated from, the tax. The governing body shall submit the ordinance to the capital improvement board of the municipality, established pursuant to § 9-12-22.

If the capital improvement board, by a majority vote, approves the ordinance, the governing body must submit the question of the imposition of the tax to the voters of the municipality at the next regular or special election of the municipality.