SDCL § 10-52-21: Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.

To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § 10-52-19 must adhere to the provisions of §§ 6-8B-4 and 6-8B-5 governing a bond election.

The tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.