9-21-1. Fiscal year of municipalities.
The fiscal year of each municipality shall commence on the first day of January of each year.
Source: SL 1890, ch 37, art VII, §7; SL 1890, ch 37, art XV, §1; RPolC 1903, §1295; SL 1913, ch 119, §114; RC 1919, §6333; SL 1921, ch 298; SDC 1939, §45.1401.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 21 - Tax Levies And Appropriations
Section 9-21-1 - Fiscal year of municipalities.
Section 9-21-3 - Appropriations limited to municipal powers.
Section 9-21-5 - Appropriations for support of Civil Air Patrol.
Section 9-21-6 - Classification of expenditures in annual appropriation ordinance.
Section 9-21-6.1 - Line item for contingencies--Maximum amount--Transfer to other appropriations.
Section 9-21-8 - Additional appropriations prohibited--Bond authorization as appropriation.
Section 9-21-9 - Expenditures limited to appropriated amounts.
Section 9-21-10 - Contracts prohibited unless covered by appropriation or bonds.
Section 9-21-12 - Authorization of depreciation reserve within proprietary fund.
Section 9-21-13 - Purposes of depreciation or capital replacement reserves.
Section 9-21-14.1 - Accumulation of funds for capital outlay purposes--Maximum amount.
Section 9-21-16 - Surplus funds used for replacement or repair required by unanticipated event.
Section 9-21-17 - Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.
Section 9-21-18.1 - Municipality authorized to enter into lease-purchase agreements.
Section 9-21-20 - Certification of annual tax levy to county auditor.
Section 9-21-22 - Maximum obligations under appropriation.
Section 9-21-23 - Proration of expenditures under appropriation for more than one year.
Section 9-21-24 - Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.
Section 9-21-24.1 - Encumbrance of unexpended appropriations for obligations incurred but not paid.
Section 9-21-25 - Diversion of money belonging to funds prohibited.
Section 9-21-26.1 - Transfer of surplus funds--Restrictions.
Section 9-21-27 - Transfer of bond redemption funds allowed if certain amount is retained.
Section 9-21-31 - Capital replacement reserve fund authorized.
Section 9-21-32 - Internal service fund for equipment purchases authorized--Equipment defined.
Section 9-21-33 - Contributions to technical colleges.
Section 9-21-34 - Municipal appropriation--Deadlines.
Section 9-21-34.1 - Municipal appropriation--Moved deadline--Certification.