Chapter
COUNTY BUDGET AND APPROPRIATIONS
- S.D. Codified Laws § 7-21-1— Definition of terms
- S.D. Codified Laws § 7-21-2— Commissioners to adopt annual budget
- S.D. Codified Laws § 7-21-3— Auditor's annual report of transactions for previous fiscal year
- S.D. Codified Laws § 7-21-4— Filing and examination of auditor's report
- S.D. Codified Laws § 7-21-5— Preparation and filing of provisional budget
- S.D. Codified Laws § 7-21-6— Contents of provisional budget
- S.D. Codified Laws § 7-21-6.1— Line item for contingencies included in annual budget--Amount and source
- S.D. Codified Laws § 7-21-7— 7-21-7. Repealed by SL 1974, ch 66, § 4
- S.D. Codified Laws § 7-21-8— Publication of notice of commissioners' budget meeting
- S.D. Codified Laws § 7-21-8.1— Publication of text of provisional budget
- S.D. Codified Laws § 7-21-9— Commissioners' meeting for consideration of budget--Hearing of interested persons
- S.D. Codified Laws § 7-21-10— Amendment and correction of provisional budget by commissioners
- S.D. Codified Laws § 7-21-11— Maximum expenditures authorized in final budget
- S.D. Codified Laws § 7-21-12— Resolution adopting provisional budget--Publication of adopted budget
- S.D. Codified Laws § 7-21-13— Signing, attestation, and filing of final budget
- S.D. Codified Laws § 7-21-14— Trust imposed by adoption of budget
- S.D. Codified Laws § 7-21-15— Submission of budgets and tax levies to secretary of revenue
- S.D. Codified Laws § 7-21-16— Debts and liabilities exceeding maximum tax levy prohibited
- S.D. Codified Laws § 7-21-16.1— Counties authorized to enter lease-purchase agreement to lease real or personal property--Longer agreements for jails and juvenile detention facilities
- S.D. Codified Laws § 7-21-16.2— County authorized to issue promissory notes
- S.D. Codified Laws § 7-21-16.3— Borrowing limit
- S.D. Codified Laws § 7-21-16.4— Reduction of borrowing limit for outstanding warrants or promissory notes
- S.D. Codified Laws § 7-21-16.5— Interest rate--Signatures
- S.D. Codified Laws § 7-21-16.6— Notes not paid in full within term
- S.D. Codified Laws § 7-21-17— Contracts exceeding maximum tax levy void--Personal liability of consenting officers--Dissent to be recorded
- S.D. Codified Laws § 7-21-18— Computation of amount to be raised by property tax
- S.D. Codified Laws § 7-21-18.1— Unassigned general fund balance limitation
- S.D. Codified Laws § 7-21-19— Annual tax levy on property--Limitation on levies to be observed
- S.D. Codified Laws § 7-21-20— Appropriations to be within budget--Additions to budget prohibited
- S.D. Codified Laws § 7-21-20.1— State and federal grants expended without budget--Publication
- S.D. Codified Laws § 7-21-21— Supplemental budget for unanticipated disaster
- S.D. Codified Laws § 7-21-22— Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing
- S.D. Codified Laws § 7-21-23— Procedural requirements for supplemental budgets
- S.D. Codified Laws § 7-21-24— Notice to county agencies of budget amounts
- S.D. Codified Laws § 7-21-25— Debts and liabilities exceeding appropriated amounts prohibited
- S.D. Codified Laws § 7-21-26— Excessive debts, liabilities, and payments void
- S.D. Codified Laws § 7-21-27— Personal liability of officers and employees creating or paying debts exceeding appropriated amounts
- S.D. Codified Laws § 7-21-28— Liability for damages of officers and employees incurring debts exceeding appropriated amounts
- S.D. Codified Laws § 7-21-29— Proration of appropriations covering more than one year
- S.D. Codified Laws § 7-21-30— Constructive knowledge of county financial condition and limitations
- S.D. Codified Laws § 7-21-31— 7-21-31, 7-21-32. Repealed by SL 1975, ch 76, § 12
- S.D. Codified Laws § 7-21-32.1— Reimbursements from any budget activity added to the activity from which it was paid
- S.D. Codified Laws § 7-21-32.2— Transfer of appropriation for contingencies
- S.D. Codified Laws § 7-21-33— Uncollected taxes not considered asset in computing debt limitation
- S.D. Codified Laws § 7-21-34— Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed
- S.D. Codified Laws § 7-21-35— Annual determination of delinquent real estate taxes
- S.D. Codified Laws § 7-21-36— Annual determination of warrants, claims and liabilities outstanding
- S.D. Codified Laws § 7-21-37— Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities
- S.D. Codified Laws § 7-21-38— Form of certificates of indebtedness against delinquent tax fund
- S.D. Codified Laws § 7-21-39— Sale or exchange of delinquent tax certificates of indebtedness
- S.D. Codified Laws § 7-21-40— Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities
- S.D. Codified Laws § 7-21-41— Resolution creating delinquent tax fund--Tax collections paid into fund
- S.D. Codified Laws § 7-21-42— Redemption of certificates of indebtedness from delinquent tax fund
- S.D. Codified Laws § 7-21-43— Apportionment of unused balance in delinquent tax fund
- S.D. Codified Laws § 7-21-44— Unused appropriations terminated at end of year--Consideration in next budget
- S.D. Codified Laws § 7-21-44.1— Unused contingency funds terminated at end of year
- S.D. Codified Laws § 7-21-45— Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor
- S.D. Codified Laws § 7-21-46— 7-21-46. Repealed by SL 1975, ch 76, § 12
- S.D. Codified Laws § 7-21-47— Payment of claims against previous year's appropriation--Registration of warrants not paid
- S.D. Codified Laws § 7-21-48— Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for
- S.D. Codified Laws § 7-21-49— Transfer of unused balance of special funds
- S.D. Codified Laws § 7-21-50— 7-21-50. Repealed by SL 1975, ch 76, § 12
- S.D. Codified Laws § 7-21-51— Accumulation of funds for capital outlay purposes
- S.D. Codified Laws § 7-21-52— Authority to create depreciation reserve for capital acquisitions