SDCL § 40-37-11: Special tax levy on sheep and cattle--Maximum amount.

The board of county commissioners shall, at time of the annual levy of general taxes, levy an additional special tax in an amount specified by the board of directors pursuant to § 40-37-10 not to exceed one dollar per head of all sheep six months old or older as of January first of the current year that are being held for breeding purposes and one dollar per head of all cattle one year old or older not in feedlots.