South Dakota Codified Laws
Chapter 12 - Home Rule Charters
Section 6-12-15 - Scope of section 6-12-14.

6-12-15. Scope of section 6-12-14.
Nothing in §6-12-14 is intended to authorize any county, city, or other governmental unit chartered under S.D. Const., Art. IX, §2, to enact or increase a tax, fee, or other charge that is denied by its charter, the Constitution, or the general laws of the state.

Source: SL 1997, ch 42, §3.