Collections
South Dakota Codified Laws

Chapter 7-21

S.D. Codified Laws ch. 7-21

County Budget and Appropriations

7-21-1Definition of terms.7-21-2Commissioners to adopt annual budget.7-21-3Auditor's annual report of transactions for previous fiscal year.7-21-4Filing and examination of auditor's report.7-21-5Preparation and filing of provisional budget.7-21-6Contents of provisional budget.7-21-6.1Line item for contingencies included in annual budget--Amount and source.7-21-7RepealedRepealed 7-21-8Publication of notice of commissioners' budget meeting.7-21-8.1Publication of text of provisional budget.7-21-9Commissioners' meeting for consideration of budget--Hearing of interested persons.7-21-10Amendment and correction of provisional budget by commissioners.7-21-11Maximum expenditures authorized in final budget.7-21-12Resolution adopting provisional budget--Publication of adopted budget.7-21-13Signing, attestation, and filing of final budget.7-21-14Trust imposed by adoption of budget.7-21-15Submission of budgets and tax levies to secretary of revenue.7-21-16Debts and liabilities exceeding maximum tax levy prohibited.7-21-16.1Counties authorized to enter lease-purchase agreement to lease real or personal property--Longer agreements for jails and juvenile detention facilities.7-21-16.2County authorized to issue promissory notes.7-21-16.3Borrowing limit.7-21-16.4Reduction of borrowing limit for outstanding warrants or promissory notes.7-21-16.5Interest rate--Signatures.7-21-16.6Notes not paid in full within term.7-21-17Contracts exceeding maximum tax levy void--Personal liability of consenting officers--Dissent to be recorded.7-21-18RepealedRepealed 7-21-18.1Unassigned general fund balance limitation.7-21-19Annual tax levy on property--Fiscal calculation--Limitations.7-21-20Appropriations to be within budget--Additions to budget prohibited.7-21-20.1State and federal grants expended without budget--Publication.7-21-21Supplemental budget for unanticipated disaster.7-21-22Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing.7-21-23Procedural requirements for supplemental budgets.7-21-24Notice to county agencies of budget amounts.7-21-25Debts and liabilities exceeding appropriated amounts prohibited.7-21-26Excessive debts, liabilities, and payments void.7-21-27Personal liability of officers and employees creating or paying debts exceeding appropriated amounts.7-21-28Liability for damages of officers and employees incurring debts exceeding appropriated amounts.7-21-29Proration of appropriations covering more than one year.7-21-30Constructive knowledge of county financial condition and limitations.7-21-317-21-31, 7-21-32. Repealed by SL 1975, ch 76, § 12.7-21-32.1Reimbursements from any budget activity added to the activity from which it was paid.7-21-32.2Transfer of appropriation for contingencies.7-21-33Uncollected taxes not considered asset in computing debt limitation.7-21-34Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed.7-21-35Annual determination of delinquent real estate taxes.7-21-36Annual determination of warrants, claims and liabilities outstanding.7-21-37Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities.7-21-38Form of certificates of indebtedness against delinquent tax fund.7-21-39Sale or exchange of delinquent tax certificates of indebtedness.7-21-40Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities.7-21-41Resolution creating delinquent tax fund--Tax collections paid into fund.7-21-42Redemption of certificates of indebtedness from delinquent tax fund.7-21-43Apportionment of unused balance in delinquent tax fund.7-21-44Unused appropriations terminated at end of year--Consideration in next budget.7-21-44.1Unused contingency funds terminated at end of year.7-21-45Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.7-21-46RepealedRepealed 7-21-47Payment of claims against previous year's appropriation--Registration of warrants not paid.7-21-48Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.7-21-49Transfer of unused balance of special funds.7-21-50RepealedRepealed 7-21-51Accumulation of funds for capital outlay purposes.7-21-52Authority to create depreciation reserve for capital acquisitions.