South Dakota 21 — Tax Levies And Appropriations
- 9-21-1 — Fiscal year of municipalities.
- 9-21-2 — Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.
- 9-21-3 — Appropriations limited to municipal powers.
- 9-21-4 — Repealed.
- 9-21-5 — Appropriations for support of Civil Air Patrol.
- 9-21-6 — Classification of expenditures in annual appropriation ordinance.
- 9-21-6.1 — Line item for contingencies--Maximum amount--Transfer to otherappropriations.
- 9-21-7 — Supplemental appropriation ordinance for indispensable functions ordischarge of municipal duties.
- 9-21-8 — Additional appropriations prohibited--Bond authorization as appropriation.
- 9-21-9 — Expenditures limited to appropriated amounts.
- 9-21-9.1 — State, county and federal grants expended without provision inappropriation ordinance--Publication.
- 9-21-9.2 — Restoration of funds on reimbursement from other subdivisions,departments, or insurance.
- 9-21-10 — Contracts prohibited unless covered by appropriation or bonds.
- 9-21-11 — Long-term contracts authorized for utility services and improvement ofirrigable lands--Appropriation required--Referendum.
- 9-21-12 — Authorization of depreciation reserve within proprietary fund.
- 9-21-13 — Purposes of depreciation or capital replacement reserves.
- 9-21-14 — Repealed.
- 9-21-14.1 — Capital outlay accumulations authorized for municipalities--Purposesincluded--Maximum accumulations.
- 9-21-14.2 — Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.
- 9-21-14.3 — to 9-21-14.5. Repealed.
- 9-21-15 — Replacement or repair required by unanticipated event--Borrowing andaddition to tax levy.
- 9-21-16 — Surplus funds used for replacement or repair required by unanticipatedevent.
- 9-21-16.1 — Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.
- 9-21-17 — Judgment against municipality--Borrowing--Maximum tax levy to payjudgment.
- 9-21-18 — Contracts exceeding maximum tax levy as misdemeanor--Personal liabilityof authorizing officer.
- 9-21-18.1 — Municipality authorized to enter lease-purchase agreement to lease real orpersonal property.
- 9-21-19 — Annual tax levy included in appropriation ordinance--Apportionmentamong funds, bond interest, and debt service funds.
- 9-21-20 — Certification of annual tax levy to county auditor.
- 9-21-21 — Warrants limited by tax levy--Violation as misdemeanor--Removal ofoffender from office.
- 9-21-22 — Maximum obligations under appropriation.
- 9-21-23 — Proration of expenditures under appropriation for more than one year.
- 9-21-24 — Highway taxes paid to municipal treasurer quarterly--Purposes for whichexpended.
- 9-21-24.1 — Encumbrance of unexpended appropriations for obligations incurred but notpaid.
- 9-21-25 — Diversion of money belonging to funds prohibited.
- 9-21-25.1 — Contingency amount included in general fund appropriation--Transfersfrom other funds--Maximum contingency fund balance.
- 9-21-26 — Repealed.
- 9-21-26.1 — Transfer of surplus funds--Restrictions.
- 9-21-27 — Transfer of bond redemption funds allowed if certain amount is retained.
- 9-21-28 — Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.
- 9-21-29 — Transfer by county of funds received on behalf of municipality--Statementby county auditor of source and amount of funds.
- 9-21-30 — Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amountof funds.
- 9-21-31 — Capital replacement reserve fund authorized.
- 9-21-32 — Internal service fund for equipment purchases authorized--Equipmentdefined.