Purposes for levy of county taxes

County taxes must be levied, pursuant to § 10-12-8 , for: (1) General county purposes; (2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4 ; (3) Salaries; (4) County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes; (5) Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory; (6) County bridges; (7) County parks pursuant to chapter 41-18 ; (8) Support of the poor pursuant to chapter 28-13 ; (9) A public defender pursuant to chapter 7-16A ; (10) Recreation, tourism, and industrial development pursuant to § 7-18-12 ; (11) Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2 ; (12) County monuments pursuant to § 7-26-1 ; (13) Historical sites pursuant to § 7-26-3 ; (14) Historical museums pursuant to § 7-26-5 ; (15) Abandoned cemeteries pursuant to § 7-26-7 ; (16) A county fair pursuant to chapter 7-27 ; (17) Real estate classification pursuant to § 10-10-2 ; (18) Operation of a public library pursuant to § 14-2-47 ; (19) The judicial system pursuant to chapter 16-2 ; (20) Day care centers pursuant to § 26-6-18.3 ; (21) Mental health centers pursuant to § 27A-5-9 ; (22) Senior citizens pursuant to § 28-18-6 ; (23) Emergency welfare pursuant to § 28-13-19 ; (24) Roads in national forests pursuant to § 31-9-4 ; (25) Health departments pursuant to § 34-3-22 ; (26) Drug abuse prevention and rehabilitation pursuant to chapter 34-3B ; (27) Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20 ; (28) Hospital wards pursuant to § 34-8-23 ; (29) Aid to city hospitals pursuant to chapter 34-9 ; (30) Ambulance service pursuant to § 34-11-1 ; (31) Fire protection pursuant to chapter 34-31 ; (32) Conservation districts pursuant to §§ 38-8-49.1 , 38-8-55 , 38-8-56 , and 38-8-57 ; (33) Weed and pest control pursuant to §§ 38-22-24 and 38-22-26 ; (34) Animal damage control pursuant to § 40-36-11 ; (35) Cooperative parks pursuant to §§ 42-2-10 and 42-2-11 ; (36) Recreation systems pursuant to chapter 42-2 ; (37) Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7 ; (38) Geological survey pursuant to § 45-2-3 ; (39) Flood control pursuant to §§ 7-18-14 , 7-18-15 , and 46A-14-71 ; (40) Safety programs pursuant to § 7-18-13 ; (41) Airports pursuant to chapter 50-7 ; (42) Emergencies and disasters pursuant to chapter 34-48A ; (43) Memorial Day expense pursuant to § 7-8-24 ; (44) The fiscal and managerial affairs of the county pursuant to § 7-8-20 ; and (45) Extension services pursuant to §§ 13-54-8 to 13-54-13 , inclusive. Source: SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322 ; SL 1947, ch 44 , § 1; SL 1959, ch 434 , §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77 , § 2; SL 1987, ch 89 ; SL 1998, ch 58 , § 1; SL 2014, ch 55 , § 2; SL 2021, ch 43 , § 17; SL 2026, ch 43 , § 1. 10-12-9.1. Repealed by SL 1985, ch 77 , § 42.