Chapter
TAX LEVIES AND APPROPRIATIONS
- S.D. Codified Laws § 9-21-1— Fiscal year of municipalities
- S.D. Codified Laws § 9-21-2— Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds
- S.D. Codified Laws § 9-21-3— Appropriations limited to municipal powers
- S.D. Codified Laws § 9-21-4— 9-21-4. Repealed by SL 1981, ch 44, § 29
- S.D. Codified Laws § 9-21-5— Appropriations for support of Civil Air Patrol
- S.D. Codified Laws § 9-21-6— Classification of expenditures in annual appropriation ordinance
- S.D. Codified Laws § 9-21-6.1— Line item for contingencies--Maximum amount--Transfer to other appropriations
- S.D. Codified Laws § 9-21-7— Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties
- S.D. Codified Laws § 9-21-8— Additional appropriations prohibited--Bond authorization as appropriation
- S.D. Codified Laws § 9-21-9— Expenditures limited to appropriated amounts
- S.D. Codified Laws § 9-21-9.1— State, county and federal grants expended without provision in appropriation ordinance--Publication
- S.D. Codified Laws § 9-21-9.2— Restoration of funds on reimbursement from other subdivisions, departments, or insurance
- S.D. Codified Laws § 9-21-10— Contracts prohibited unless covered by appropriation or bonds
- S.D. Codified Laws § 9-21-11— Long-term contracts authorized for utility services and improvement of irrigable lands--Appropriation required--Referendum
- S.D. Codified Laws § 9-21-12— Authorization of depreciation reserve within proprietary fund
- S.D. Codified Laws § 9-21-13— Purposes of depreciation or capital replacement reserves
- S.D. Codified Laws § 9-21-14— 9-21-14. Repealed by SL 1994, ch 69, § 3
- S.D. Codified Laws § 9-21-14.1— Accumulation of funds for capital outlay purposes--Maximum amount
- S.D. Codified Laws § 9-21-14.2— Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds
- S.D. Codified Laws § 9-21-14.3— 9-21-14.3 to 9-21-14.5. Repealed by SL 1989, ch 75, §§ 2 to 4
- S.D. Codified Laws § 9-21-15— Replacement or repair required by unanticipated event--Borrowing and addition to tax levy
- S.D. Codified Laws § 9-21-16— Surplus funds used for replacement or repair required by unanticipated event
- S.D. Codified Laws § 9-21-16.1— Casualty reserve fund authorized--Limitation on amount and use of fund--Interest
- S.D. Codified Laws § 9-21-17— Judgment against municipality--Borrowing--Maximum tax levy to pay judgment
- S.D. Codified Laws § 9-21-18— Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer
- S.D. Codified Laws § 9-21-18.1— Municipality authorized to enter into lease-purchase agreements
- S.D. Codified Laws § 9-21-19— Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds
- S.D. Codified Laws § 9-21-20— Certification of annual tax levy to county auditor
- S.D. Codified Laws § 9-21-21— Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office
- S.D. Codified Laws § 9-21-22— Maximum obligations under appropriation
- S.D. Codified Laws § 9-21-23— Proration of expenditures under appropriation for more than one year
- S.D. Codified Laws § 9-21-24— Highway taxes paid to municipal treasurer quarterly--Purposes for which expended
- S.D. Codified Laws § 9-21-24.1— Encumbrance of unexpended appropriations for obligations incurred but not paid
- S.D. Codified Laws § 9-21-25— Diversion of money belonging to funds prohibited
- S.D. Codified Laws § 9-21-25.1— Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance
- S.D. Codified Laws § 9-21-26— 9-21-26. Repealed by SL 1993, ch 73, § 1
- S.D. Codified Laws § 9-21-26.1— Transfer of surplus funds--Restrictions
- S.D. Codified Laws § 9-21-27— Transfer of bond redemption funds allowed if certain amount is retained
- S.D. Codified Laws § 9-21-28— Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds
- S.D. Codified Laws § 9-21-29— Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds
- S.D. Codified Laws § 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
- S.D. Codified Laws § 9-21-31— Capital replacement reserve fund authorized
- S.D. Codified Laws § 9-21-32— Internal service fund for equipment purchases authorized--Equipment defined
- S.D. Codified Laws § 9-21-33— Contributions to technical colleges
- S.D. Codified Laws § 9-21-34— Municipal appropriation--Deadlines
- S.D. Codified Laws § 9-21-34.1— Municipal appropriation--Moved deadline--Certification