There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 9 MUNICIPAL GOVERNMENT
Chapter 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- §9-21-4 Repealed.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 other appropriations.
- §9-21-7 Supplemental appropriation ordinance for indispensable functions or discharge 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 in appropriation 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 of irrigable 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- §9-21-14 Repealed.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--Purposes included--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 Repealed.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 and addition to tax levy.
- §9-21-16 Surplus funds used for replacement or repair required by unanticipated event.
- §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 pay judgment.
- §9-21-18 Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.
- §9-21-18.1 Municipality authorized to enter lease-purchase agreement to lease real or personal property.
- §9-21-19 Annual tax levy included in appropriation ordinance--Apportionment among 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 of offender 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 which expended.
- §9-21-24.1 Encumbrance of unexpended appropriations for obligations incurred but not paid.
- §9-21-25 Diversion of money belonging to funds prohibited.
- §9-21-25.1 Contingency amount included in general fund appropriation--Transfers from 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--Statement by 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 amount of funds.
- §9-21-31 Capital replacement reserve fund authorized.
- §9-21-32 Internal service fund for equipment purchases authorized--Equipment defined.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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