South Dakota taxpayers lost $21 million when their leaders abandoned plans for a men’s prison in southern Lincoln County. ADVERTISEMENTLawmakers in February rejected Rhoden’s plea — which he inherited from his predecessor, Kristi Noem — for support of a 1,500-bed, $825 million prison on the controversial Lincoln County site. By the time the Legislature rejected the Lincoln County plan, the state had already spent or obligated more than $50 million in preparatory funding. Tony Venhuizen, the task force’s leader, said some of the Lincoln County money could be clawed back by repurposing Lincoln County prison designs for a new location. The state spent a total of $52.7 million on the Lincoln County endeavor, the plan says.