7-21-14. Trust imposed by adoption of budget.
The adoption of such annual budget shall impose a trust upon the separate amounts therein set forth and contained and appropriated for the specific uses, purposes, objects, and items therein named.
Source: SL 1927, ch 79, §9; SDC 1939, §12.2007; SL 1951, ch 29, §3.
Structure South Dakota Codified Laws
Chapter 21 - County Budget And Appropriations
Section 7-21-1 - Definition of terms.
Section 7-21-2 - Commissioners to adopt annual budget.
Section 7-21-3 - Auditor's annual report of transactions for previous fiscal year.
Section 7-21-4 - Filing and examination of auditor's report.
Section 7-21-5 - Preparation and filing of provisional budget.
Section 7-21-6 - Contents of provisional budget.
Section 7-21-6.1 - Line item for contingencies included in annual budget--Amount and source.
Section 7-21-8 - Publication of notice of commissioners' budget meeting.
Section 7-21-8.1 - Publication of text of provisional budget.
Section 7-21-9 - Commissioners' meeting for consideration of budget--Hearing of interested persons.
Section 7-21-10 - Amendment and correction of provisional budget by commissioners.
Section 7-21-11 - Maximum expenditures authorized in final budget.
Section 7-21-12 - Resolution adopting provisional budget--Publication of adopted budget.
Section 7-21-13 - Signing, attestation, and filing of final budget.
Section 7-21-14 - Trust imposed by adoption of budget.
Section 7-21-15 - Submission of budgets and tax levies to secretary of revenue.
Section 7-21-16 - Debts and liabilities exceeding maximum tax levy prohibited.
Section 7-21-16.2 - County authorized to issue promissory notes.
Section 7-21-16.3 - Borrowing limit.
Section 7-21-16.4 - Reduction of borrowing limit for outstanding warrants or promissory notes.
Section 7-21-16.5 - Interest rate--Signatures.
Section 7-21-16.6 - Notes not paid in full within term.
Section 7-21-18 - Computation of amount to be raised by property tax.
Section 7-21-18.1 - Unassigned general fund balance limitation.
Section 7-21-19 - Annual tax levy on property--Limitation on levies to be observed.
Section 7-21-20 - Appropriations to be within budget--Additions to budget prohibited.
Section 7-21-20.1 - State and federal grants expended without budget--Publication.
Section 7-21-21 - Supplemental budget for unanticipated disaster.
Section 7-21-23 - Procedural requirements for supplemental budgets.
Section 7-21-24 - Notice to county agencies of budget amounts.
Section 7-21-25 - Debts and liabilities exceeding appropriated amounts prohibited.
Section 7-21-26 - Excessive debts, liabilities, and payments void.
Section 7-21-29 - Proration of appropriations covering more than one year.
Section 7-21-30 - Constructive knowledge of county financial condition and limitations.
Section 7-21-32.2 - Transfer of appropriation for contingencies.
Section 7-21-33 - Uncollected taxes not considered asset in computing debt limitation.
Section 7-21-35 - Annual determination of delinquent real estate taxes.
Section 7-21-36 - Annual determination of warrants, claims and liabilities outstanding.
Section 7-21-38 - Form of certificates of indebtedness against delinquent tax fund.
Section 7-21-39 - Sale or exchange of delinquent tax certificates of indebtedness.
Section 7-21-41 - Resolution creating delinquent tax fund--Tax collections paid into fund.
Section 7-21-42 - Redemption of certificates of indebtedness from delinquent tax fund.
Section 7-21-43 - Apportionment of unused balance in delinquent tax fund.
Section 7-21-44 - Unused appropriations terminated at end of year--Consideration in next budget.
Section 7-21-44.1 - Unused contingency funds terminated at end of year.
Section 7-21-49 - Transfer of unused balance of special funds.
Section 7-21-51 - Accumulation of funds for capital outlay purposes.
Section 7-21-52 - Authority to create depreciation reserve for capital acquisitions.