§ 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
§ 9-21-5 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
§ 9-21-14.1 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
§ 9-21-15 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
§ 9-21-26.1 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
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Terms Used In South Dakota Codified Laws > Title 9 > Chapter 21 - Tax Levies and Appropriations

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • ordinance: as used in this title shall mean a permanent legislative act of the governing body of a municipality within the limits of its powers. See South Dakota Codified Laws 9-19-1
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.