South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 21 - Tax Levies And Appropriations

Section 9-21-1 - Fiscal year of municipalities. - 9-21-1. Fiscal year of municipalities. The fiscal year of each...

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

Section 9-21-3 - Appropriations limited to municipal powers. - 9-21-3. Appropriations limited to municipal powers. No money belonging to...

Section 9-21-5 - Appropriations for support of Civil Air Patrol. - 9-21-5. Appropriations for support of Civil Air Patrol. The governing...

Section 9-21-6 - Classification of expenditures in annual appropriation ordinance. - 9-21-6. Classification of expenditures in annual appropriation ordinance. The classification...

Section 9-21-6.1 - Line item for contingencies--Maximum amount--Transfer to other appropriations. - 9-21-6.1. Line item for contingencies--Maximum amount--Transfer to other appropriations. In...

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

Section 9-21-8 - Additional appropriations prohibited--Bond authorization as appropriation. - 9-21-8. Additional appropriations prohibited--Bond authorization as appropriation. No further appropriations...

Section 9-21-9 - Expenditures limited to appropriated amounts. - 9-21-9. Expenditures limited to appropriated amounts. Neither the governing body...

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

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

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

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

Section 9-21-12 - Authorization of depreciation reserve within proprietary fund. - 9-21-12. Authorization of depreciation reserve within proprietary fund. The governing...

Section 9-21-13 - Purposes of depreciation or capital replacement reserves. - 9-21-13. Purposes of depreciation or capital replacement reserves. The depreciation...

Section 9-21-14.1 - Accumulation of funds for capital outlay purposes--Maximum amount. - 9-21-14.1. Accumulation of funds for capital outlay purposes--Maximum amount. The...

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

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

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

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

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...

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

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

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

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

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...

Section 9-21-22 - Maximum obligations under appropriation. - 9-21-22. Maximum obligations under appropriation. No obligation under any appropriation...

Section 9-21-23 - Proration of expenditures under appropriation for more than one year. - 9-21-23. Proration of expenditures under appropriation for more than one...

Section 9-21-24 - Highway taxes paid to municipal treasurer quarterly--Purposes for which expended. - 9-21-24. Highway taxes paid to municipal treasurer quarterly--Purposes for which...

Section 9-21-24.1 - Encumbrance of unexpended appropriations for obligations incurred but not paid. - 9-21-24.1. Encumbrance of unexpended appropriations for obligations incurred but not...

Section 9-21-25 - Diversion of money belonging to funds prohibited. - 9-21-25. Diversion of money belonging to funds prohibited. Except as...

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

Section 9-21-26.1 - Transfer of surplus funds--Restrictions. - 9-21-26.1. Transfer of surplus funds--Restrictions. The governing body may by...

Section 9-21-27 - Transfer of bond redemption funds allowed if certain amount is retained. - 9-21-27. Transfer of bond redemption funds allowed if certain amount...

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

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

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. - 9-21-30. Transfer by county auditor of funds received on behalf...

Section 9-21-31 - Capital replacement reserve fund authorized. - 9-21-31. Capital replacement reserve fund authorized. The governing body of...

Section 9-21-32 - Internal service fund for equipment purchases authorized--Equipment defined. - 9-21-32. Internal service fund for equipment purchases authorized--Equipment defined. The...

Section 9-21-33 - Contributions to technical colleges. - 9-21-33. Contributions to technical colleges. The governing body of a...

Section 9-21-34 - Municipal appropriation--Deadlines. - 9-21-34. Municipal appropriation--Deadlines. A municipality may move the deadline for...

Section 9-21-34.1 - Municipal appropriation--Moved deadline--Certification. - 9-21-34.1. Municipal appropriation--Moved deadline--Certification. If a municipality opts to move...