South Dakota 21 — County Budget And Appropriations
- 7-21-1 — Definition of terms.
- 7-21-2 — Commissioners to adopt annual budget.
- 7-21-3 — Auditor's annual report of transactions for previous fiscal year.
- 7-21-4 — Filing and examination of auditor's report.
- 7-21-5 — Preparation and filing of provisional budget.
- 7-21-6 — Contents of provisional budget.
- 7-21-6.1 — Line item for contingencies included in annual budget--Amount and source.
- 7-21-7 — Repealed.
- 7-21-8 — Publication of notice of commissioners' budget meeting.
- 7-21-8.1 — Publication of text of provisional budget.
- 7-21-9 — Commissioners' meeting for consideration of budget--Hearing of interested persons.
- 7-21-10 — Amendment and correction of provisional budget by commissioners.
- 7-21-11 — Maximum expenditures authorized in final budget.
- 7-21-12 — Resolution adopting provisional budget--Publication of adopted budget.
- 7-21-13 — Signing, attestation, and filing of final budget.
- 7-21-14 — Trust imposed by adoption of budget.
- 7-21-15 — Submission of budgets and tax levies to secretary of revenue.
- 7-21-16 — Debts and liabilities exceeding maximum tax levy prohibited.
- 7-21-16.1 — Counties authorized to enter lease-purchase agreement to lease real or personalproperty--Longer agreements for jails and juvenile detention facilities.
- 7-21-17 — Contracts exceeding maximum tax levy void--Personal liability of consentingofficers--Consent presumed unless dissent recorded.
- 7-21-18 — Computation of amount to be raised by property tax.
- 7-21-18.1 — Unreserved, undesignated general fund balance--Limitation--Publication--Report.
- 7-21-19 — Annual tax levy on property--Limitation on levies to be observed.
- 7-21-20 — Appropriations to be within budget--Additions to budget prohibited.
- 7-21-20.1 — State and federal grants expended without budget--Publication.
- 7-21-21 — Supplemental budget for unanticipated disaster.
- 7-21-22 — Supplemental budget to meet statutory obligations and indispensable functions ofgovernment--Notice and hearing.
- 7-21-23 — Procedural requirements for supplemental budgets.
- 7-21-24 — Notice to county agencies of budget amounts.
- 7-21-25 — Debts and liabilities exceeding appropriated amounts prohibited.
- 7-21-26 — Excessive debts, liabilities, and payments void.
- 7-21-27 — Personal liability of officers and employees creating or paying debts exceedingappropriated amounts.
- 7-21-28 — Liability for damages of officers and employees incurring debts exceedingappropriated amounts.
- 7-21-29 — Proration of appropriations covering more than one year.
- 7-21-30 — Constructive knowledge of county financial condition and limitations.
- 7-21-31 — , 7-21-32. Repealed.
- 7-21-32.1 — Reimbursements from any budget activity added to the activity from which it waspaid.
- 7-21-32.2 — Transfer of appropriation for contingencies.
- 7-21-33 — Uncollected taxes not considered asset in computing debt limitation.
- 7-21-34 — Borrowing from county funds against anticipated tax collections--Restoration ofmoneys borrowed.
- 7-21-35 — Annual determination of delinquent real estate taxes.
- 7-21-36 — Annual determination of warrants, claims and liabilities outstanding.
- 7-21-37 — Certificates of indebtedness against delinquent taxes for payment of outstandingwarrants, claims, and liabilities.
- 7-21-38 — Form of certificates of indebtedness against delinquent tax fund.
- 7-21-39 — Sale or exchange of delinquent tax certificates of indebtedness.
- 7-21-40 — Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims andliabilities.
- 7-21-41 — Resolution creating delinquent tax fund--Tax collections paid into fund.
- 7-21-42 — Redemption of certificates of indebtedness from delinquent tax fund.
- 7-21-43 — Apportionment of unused balance in delinquent tax fund.
- 7-21-44 — Unused appropriations terminated at end of year--Consideration in next budget.
- 7-21-44.1 — Unused contingency funds terminated at end of year.
- 7-21-45 — Resolution to encumber unexpended appropriations--Contents--Listing kept byauditor.
- 7-21-46 — Repealed.
- 7-21-47 — Payment of claims against previous year's appropriation--Registration of warrants notpaid.
- 7-21-48 — Transfer of surplus moneys in county funds--Outstanding warrants and obligationsto be provided for.
- 7-21-49 — Transfer of unused balance of special funds.
- 7-21-50 — Repealed.
- 7-21-51 — Accumulation of funds for capital outlay purposes.
- 7-21-52 — Authority to create depreciation reserve for capital acquisitions.