9-21-15. Replacement or repair required by unanticipated event--Borrowing and addition to tax levy.
No expenditure for any improvement, replacement, repair or service shall exceed in any one year the amount provided therefor in the annual appropriation ordinance of a municipality, except that the governing body may expend the proceeds of any bond issue authorized by the voters of the municipality, or in case of emergency, by a unanimous vote, may by resolution order any improvement, replacement, repair or lawful service the necessity of which is caused by any casualty, accident, circumstances or event happening after such annual appropriation ordinance is made which could not have reasonably been anticipated at the time of making the annual appropriation ordinance. The governing body may order the mayor or president to borrow in the name of the municipal corporation, with the attest of the auditor or clerk, a sufficient amount to provide for the necessary expense to be incurred in making any improvement, replacement or repair and in furnishing such service the necessity of which has so arisen, for a period not exceeding the close of the next fiscal year, which sum and interest shall be added to the amount authorized to be raised by the next general tax levy.
Source: SDC 1939, ยง45.1404; SL 1939, ch 187; SL 1949, ch 184.
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.