SDCL § 34-31A-20: Preparation of annual budget--Certification of estimated tax levy.

The board of directors shall:

(1) Prepare an annual budget of the expenditures necessary to carry out the general fire protection program for the district. Grants, resources of fire departments within the district, and other revenues shall be considered by the board when preparing the revenues available to fund the district's budget;

(2) Annually certify an estimated tax levy request in dollars to the proper county auditor in the manner provided by § 34-31A-21. The estimated tax levy request shall be determined by subtracting the grants, resources of fire departments within the district, and other revenues from the prepared budget.