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§ 7-21-7 Repealed.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