All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3 . Source: SL 2026, ch 55 , § 6.
Property tax reduction fund--Tax moneys deposited
SDCL § 10-52B-2, under COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION.
SDCL § 10-52B-2