S.D. Codified Laws § 31-13-17
At the time and place of hearing pursuant to § 31-13-16, the board of supervisors shall consider the petition. If the supervisors determine it advisable, the supervisors may, by resolution, assess such properties in the road district for purposes of road improvement for an amount as the supervisors determine advisable. The assessment may not exceed the amount set forth in the petition and in no event may the assessment exceed two dollars a foot front in any one calendar year. The assessment shall be certified to the county and collected as a part of the real estate taxes against the property so assessed and may only be used by the township for the purpose of road improvement in the road district, or part thereof, in which assessed.
SDCL 31-13-17