SDCL § 34-8-5: Hospital tax levy in lieu of bonds--Maximum levy--Accumulation of funds.

In lieu of issuing bonds to purchase an existing hospital, with or without equipment and supplies, or other suitable buildings or to purchase a site, erect, establish, and maintain a county hospital, the board of county commissioners may levy a tax, not to exceed sixty cents per thousand dollars of taxable valuation of the county in any one year to provide a special revenue fund to purchase an existing hospital, with or without equipment and supplies, or other suitable buildings or to purchase a site, erect, establish, and maintain or lease to maintain a county hospital. If a sufficient amount is raised, the board of county commissioners shall purchase or erect, equip and maintain or lease to maintain a county hospital as provided in this chapter.