S.D. Codified Laws § 46A-14-55
For purposes of implementing the general plan of improvements, no construction or related commitments requiring district payments may be entered into, no taxes or assessments levied, no bonds issued, or other financing arrangement made relating to the general plan of improvements, unless the managers have initiated adequate hearings to clearly demonstrate the works proposed for construction and the benefits to accrue from the proposed works and have conducted a referendum in accordance with this chapter in which at least sixty percent of the eligible voters voting in the referendum vote in favor of the tax levy, bond issue, or other permissible financing arrangement. The hearing and referendum requirements specified in this section do not apply to taxes or other financing arrangements for operations, maintenance, or other district business as provided in §§ 46A-14-58 and 46A-14-69.
SDCL 46A-14-55