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U.S. State Codes
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South-Dakota
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Title 9 - Municipal Government
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Chapter 21 - Tax Levies And Appropriations
Chapter 21 - Tax Levies And Appropriations
§ 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§ 9-21-4 Repealed.
§ 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§ 9-21-14 Repealed.
§ 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.
§ 9-21-14.3 to 9-21-14.5. Repealed.
§ 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.
§ 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 postsecondary technical institutes.