S.D. Codified Laws § 38-8-98
Upon compliance with § 38-8-97, the supervisors shall file an application, duly verified, with the secretary of state for the discontinuance of the conservation district, and shall transmit with such application the certificate of the State Conservation Commission setting forth the determination of the commission that the continued operation of such district is not administratively practicable and feasible. The application shall recite that the property of the district has been disposed of and the proceeds paid over as in this chapter provided, and shall set forth a full accounting of such properties and proceeds of the sale. The secretary of state shall issue to the supervisors a certificate of dissolution and shall record such certificate in an appropriate book of record in his office. The secretary of state shall make no charge for the services herein required.
SDCL 38-8-98