7-21-1. Definition of terms.
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/sd/title-7/chapter-7-21/7-21-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Terms used in this title, unless the context otherwise plainly requires, are defined as follows:
(1)"Institutions and agencies," when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;
(2)"Fiscal year," the twelve months period ending on the thirty - first day of December, each year;
(3)"Current fiscal year," the then existing fiscal year;
(4)"Next fiscal year" or "following fiscal year," the fiscal year following the fiscal year in which the budget is adopted and levies made.