SDCL § 34-11A-18: Annual estimate and certification of expenses--Source of payment.

The board of directors may make an annual estimate of the probable expense for carrying out the ambulance service program for the district.

The board of directors shall, by resolution, certify the estimate to the proper county auditor in the manner provided by § 34-11A-19. The resolution shall state if the estimate shall be paid by a general tax levy against all taxable real property located within the district, by a special assessment against the real property within the district that is specifically benefited by the project, or by both a general tax levy and a special assessment with a portion to be paid by each.