SDCL § 46A-18-47: Eligibility to vote on tax levies and assessments.

In the election provided in § 46A-18-45, all qualified voters of the district are eligible to vote. However, if special assessments are proposed, only those qualified voters of the district who are also landowners subject to the proposed assessments may vote. If the financing proposal provides for both general tax levies and special assessments, the votes applicable to the general tax and the votes applicable to the special assessments shall be counted separately and accepted separately for purposes of determining the outcome of the election.

Source: SL 1984, ch 293, § 46; SL 2002, ch 144, § 8; SL 2007, ch 257, § 5.