§ 7-21-1 Definition of terms.

SD Codified L § 7-21-1 (2019) (N/A)
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7-21-1. Definition of terms. Terms used in this title, unless the context otherwise plainly requires, are defined as follows:

(1) "Institutions and agencies," when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;

(2) "Fiscal year," the twelve months period ending on the thirty-first day of December, each year;

(3) "Current fiscal year," the then existing fiscal year;

(4) "Next fiscal year" or "following fiscal year," the fiscal year following the fiscal year in which the budget is adopted and levies made.Source: SL 1927, ch 79, § 2; SDC 1939, § 12.2001.