South Dakota

7-21-1. Definition of terms.

7-21-2. Commissioners to adopt annual budget.

7-21-3. Auditor's annual report of transactions for previous fiscal year.

7-21-4. Filing and examination of auditor's report.

7-21-5. Preparation and filing of provisional budget.

7-21-6. Contents of provisional budget.

7-21-6.1. Line item for contingencies included in annual budget--Amount and source.

7-21-7. 7-21-7. Repealed by SL 1974, ch 66, § 4.

7-21-8. Publication of notice of commissioners' budget meeting.

7-21-8.1. Publication of text of provisional budget.

7-21-9. Commissioners' meeting for consideration of budget--Hearing of interested persons.

7-21-10. Amendment and correction of provisional budget by commissioners.

7-21-11. Maximum expenditures authorized in final budget.

7-21-12. Resolution adopting provisional budget--Publication of adopted budget.

7-21-13. Signing, attestation, and filing of final budget.

7-21-14. Trust imposed by adoption of budget.

7-21-15. Submission of budgets and tax levies to secretary of revenue.

7-21-16. Debts and liabilities exceeding maximum tax levy prohibited.

7-21-16.1. Counties authorized to enter lease-purchase agreement to lease real or personal property--Longer agreements for jails and juvenile detention facilities.

7-21-16.2. County authorized to issue promissory notes.

7-21-16.3. Borrowing limit.

7-21-16.4. Reduction of borrowing limit for outstanding warrants or promissory notes.

7-21-16.5. Interest rate--Signatures.

7-21-16.6. Notes not paid in full within term.

7-21-17. Contracts exceeding maximum tax levy void--Personal liability of consenting officers--Dissent to be recorded.

7-21-18. Computation of amount to be raised by property tax.

7-21-18.1. Unassigned general fund balance limitation.

7-21-19. Annual tax levy on property--Limitation on levies to be observed.

7-21-20. Appropriations to be within budget--Additions to budget prohibited.

7-21-20.1. State and federal grants expended without budget--Publication.

7-21-21. Supplemental budget for unanticipated disaster.

7-21-22. Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing.

7-21-23. Procedural requirements for supplemental budgets.

7-21-24. Notice to county agencies of budget amounts.

7-21-25. Debts and liabilities exceeding appropriated amounts prohibited.

7-21-26. Excessive debts, liabilities, and payments void.

7-21-27. Personal liability of officers and employees creating or paying debts exceeding appropriated amounts.

7-21-28. Liability for damages of officers and employees incurring debts exceeding appropriated amounts.

7-21-29. Proration of appropriations covering more than one year.

7-21-30. Constructive knowledge of county financial condition and limitations.

7-21-31. 7-21-31, 7-21-32. Repealed by SL 1975, ch 76, § 12.

7-21-32.1. Reimbursements from any budget activity added to the activity from which it was paid.

7-21-32.2. Transfer of appropriation for contingencies.

7-21-33. Uncollected taxes not considered asset in computing debt limitation.

7-21-34. Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed.

7-21-35. Annual determination of delinquent real estate taxes.

7-21-36. Annual determination of warrants, claims and liabilities outstanding.

7-21-37. Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities.

7-21-38. Form of certificates of indebtedness against delinquent tax fund.

7-21-39. Sale or exchange of delinquent tax certificates of indebtedness.

7-21-40. Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities.

7-21-41. Resolution creating delinquent tax fund--Tax collections paid into fund.

7-21-42. Redemption of certificates of indebtedness from delinquent tax fund.

7-21-43. Apportionment of unused balance in delinquent tax fund.

7-21-44. Unused appropriations terminated at end of year--Consideration in next budget.

7-21-44.1. Unused contingency funds terminated at end of year.

7-21-45. Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.

7-21-46. 7-21-46. Repealed by SL 1975, ch 76, § 12.

7-21-47. Payment of claims against previous year's appropriation--Registration of warrants not paid.

7-21-48. Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.

7-21-49. Transfer of unused balance of special funds.

7-21-50. 7-21-50. Repealed by SL 1975, ch 76, § 12.

7-21-51. Accumulation of funds for capital outlay purposes.

7-21-52. Authority to create depreciation reserve for capital acquisitions.