South Dakota Codified Laws
Chapter 21 - Tax Levies And Appropriations
Section 9-21-21 - Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.

9-21-21. Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.
No liability may be incurred against the municipality in excess of the total appropriation of the fund.
No liability may be incurred under any appropriation for which a warrant cannot be drawn as herein provided.
No member of the governing body may vote to incur a liability or to issue a warrant, nor may any mayor or finance officer sign, issue, or deliver any warrant, nor may any finance officer pay any warrant, issued in violation of the provisions of this section. A violation of this section is a Class 2 misdemeanor.
Upon conviction of a violation of this section the court in which such conviction is had may in its discretion enter an order removing the member of the governing body or other officer so convicted from his office.

Source: SL 1890, ch 37, art XV, §3; RPolC 1903, §1246; SL 1913, ch 119, §119; SL 1915, ch 117, §1; RC 1919, §6342; SDC 1939, §§45.1414, 45.9902; SL 1976, ch 82; SL 1981, ch 43, §18; SL 1993, ch 72.

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.