SDCL § 7-5-5: Laws applicable after county organization dissolved--Tax levy to pay indebtedness.

Such county so disorganized shall thereafter be subject to all the laws relating to unorganized counties, and all of the indebtedness of such county contracted when an organized county shall be paid out of taxes levied on the property in the territory embraced within the boundaries of such unorganized county as it previously existed as an organized county.