South Dakota Codified Laws
Chapter 21 - Tax Levies And Appropriations
Section 9-21-17 - Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.

9-21-17. Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.
If any judgment is obtained against the municipality, it may borrow for a space of time not exceeding the close of the fiscal year a sum sufficient to pay the judgment, if a tax levy of ten dollars per thousand dollars of taxable valuation of the municipality will be sufficient to pay all judgments subsisting and final at the time of making the levy. No tax levy greater than ten dollars per thousand dollars of taxable valuation of any municipality, may be made in any one year for the payment of a judgment or judgments. If a levy of ten dollars per thousand dollars of taxable valuation per year on such valuation will be insufficient to pay any final judgment within ten years from the date it becomes final in a municipality with a population in excess of five hundred, a tax levy may be made of any amount sufficient to pay every judgment and the interest thereon in ten equal installments within ten years from the date it becomes final. In a municipality with a population of five hundred or less a tax levy of ten dollars per thousand dollars of taxable valuation of such municipality may be made for the payment of the judgment and the interest thereon. However, the levy may not be made for a period in excess of nineteen years for the purpose of payment of any one judgment.

Source: SL 1890, ch 37, art XV, §3; RPolC 1903, §1297; SL 1913, ch 119, §116; RC 1919, §6335; SL 1921, ch 295, §2; SL 1933, ch 152; SDC 1939, §45.1404; SL 1939, ch 187; SL 1949, ch 184; SL 1983, ch 60.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 9 - Municipal Government

Chapter 21 - Tax Levies And Appropriations

Section 9-21-1 - Fiscal year of municipalities.

Section 9-21-2 - Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.

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 9-21-7 - Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties.

Section 9-21-8 - Additional appropriations prohibited--Bond authorization as appropriation.

Section 9-21-9 - Expenditures limited to appropriated amounts.

Section 9-21-9.1 - State, county and federal grants expended without provision in appropriation ordinance--Publication.

Section 9-21-9.2 - Restoration of funds on reimbursement from other subdivisions, departments, or insurance.

Section 9-21-10 - Contracts prohibited unless covered by appropriation or bonds.

Section 9-21-11 - Long-term contracts authorized for utility services and improvement of irrigable lands--Appropriation required--Referendum.

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 9-21-14.2 - Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.

Section 9-21-15 - Replacement or repair required by unanticipated event--Borrowing and addition to tax levy.

Section 9-21-16 - Surplus funds used for replacement or repair required by unanticipated event.

Section 9-21-16.1 - Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.

Section 9-21-17 - Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.

Section 9-21-18 - Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.

Section 9-21-18.1 - Municipality authorized to enter into lease-purchase agreements.

Section 9-21-19 - Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.

Section 9-21-20 - Certification of annual tax levy to county auditor.

Section 9-21-21 - Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.

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 9-21-25.1 - Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.

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 9-21-28 - Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.

Section 9-21-29 - Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds.

Section 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.

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.