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.
The county auditor shall, by the twentieth day of the month, transfer all money received during the prior month on behalf of each municipality to each municipality. Any county failing to distribute the receipts within the time prescribed is subject to an interest charge of one percent per month based on the receipts for the first thirty days of delinquency or part thereof and, thereafter, one percent per month for each month or part thereof. When any funds which have been collected by the county for the municipality from taxes and from any other source are remitted to the municipality, the county auditor shall send to the municipal finance officer a statement showing the exact source and amount of the funds.
Source: SL 1986, ch 75; SL 1988, ch 78, ยง2.
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.