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South Dakota Codified Laws
Title 9
Chapter 9-21
S.D. Codified Laws ch. 9-21
Tax Levies and Appropriations
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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Repealed
Repealed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Repealed
Repealed
9-21-14.1
Accumulation of funds for capital outlay purposes--Maximum amount.
9-21-14.2
Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.
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 into lease-purchase agreements.
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
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.
9-21-33
Contributions to technical colleges.
9-21-34
Municipal appropriation--Deadlines.
9-21-34.1
Municipal appropriation--Moved deadline--Certification.