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 §
SDCL § 10-52B-2 — under COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION.
SDCL § 10-52B-2
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 §