South Dakota

9-21-1. Fiscal year of municipalities.

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

9-21-3. Appropriations limited to municipal powers.

9-21-4. 9-21-4. Repealed by SL 1981, ch 44, § 29.

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

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

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

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

9-21-8. Additional appropriations prohibited--Bond authorization as appropriation.

9-21-9. Expenditures limited to appropriated amounts.

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

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

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

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

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

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

9-21-14. 9-21-14. Repealed by SL 1994, ch 69, § 3.

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

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

9-21-14.3. 9-21-14.3 to 9-21-14.5. Repealed by SL 1989, ch 75, §§ 2 to 4.

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

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

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

9-21-17. Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.

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

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

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

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

9-21-21. Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.

9-21-22. Maximum obligations under appropriation.

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

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

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

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

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

9-21-26. 9-21-26. Repealed by SL 1993, ch 73, § 1.

9-21-26.1. Transfer of surplus funds--Restrictions.

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

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

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

9-21-30. Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amount of funds.

9-21-31. Capital replacement reserve fund authorized.

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

9-21-33. Contributions to technical colleges.

9-21-34. Municipal appropriation--Deadlines.

9-21-34.1. Municipal appropriation--Moved deadline--Certification.

9-21A-1. Legislative intent and purpose.

9-21A-2. Definition of terms.

9-21A-3. Establishment of urban service district and rural service district by ordinance.

9-21A-4. Rural service district--Lands included.

9-21A-5. Urban service district--Lands included.

9-21A-6. Agricultural land annexed--Limitation on tax levy and assessed value.

9-21A-7. 9-21A-7 to 9-21A-9. Repealed by SL 2003, ch 45, §§ 2 to 4.

9-21A-10. Platting or construction in rural district--Report--Transfer to urban district.

9-21A-11. Filing ordinance, amendment, or order with county auditor.

9-21A-12. Certification of tax levy to county auditor--Allocation and spread of levies.