SDCL § 34-5-1: Purpose of chapter.

The intent of this chapter is for the accumulation and continuation of a sufficient fund for the use of the respective counties in this state so as to permit in any year the efficient and immediate snow removal on county roads, for repair of damages thereon caused by melting snow, the purchase of equipment for such snow removal and repairs therefor, to meet emergency requirements for the public health and safety in the time of disaster and emergency, and to repay emergency aid grants from the state emergency fund.