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 municipality–Statement by county auditor of source and amount of funds. The county treasurer shall transfer, by the twentieth day of the month, all money received during the prior month on behalf of the municipality to each municipality. Whenever any funds which have been collected by […]
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 of municipality–Interest charged for failure to distribute–Statement of source and amount of funds. The county auditor shall, by the twentieth day of the month, transfer all money received during the prior month on behalf of each municipality to each municipality. Any county failing to distribute […]
Section 9-21-31 – Capital replacement reserve fund authorized.
9-21-31. Capital replacement reserve fund authorized. The governing body of a municipality may by ordinance create a capital replacement reserve fund or account for general fixed assets, not to exceed fifty percent of the value of the general fixed assets. Source: SL 1994, ch 69, §1.
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 governing body of a municipality may by resolution create an internal service fund to provide for the acquisition of equipment. Moneys may be budgeted and transferred to the fund from any source which may lawfully be used for such purpose, including equipment usage charges on […]
Section 9-21-33 – Contributions to technical colleges.
9-21-33. Contributions to technical colleges. The governing body of a municipality may contribute sums of money to provide general operating and capital support to any technical college and other career and technical education purposes. The funds necessary to execute this section may be appropriated from the municipal general fund, the capital outlay fund, or both. […]
Section 9-21-34 – Municipal appropriation–Deadlines.
9-21-34. Municipal appropriation–Deadlines. A municipality may move the deadline for introducing the annual appropriation or budget, contained in § 9-21-2 and subdivision 9-10-15(5), as applicable, to as late as the first regular meeting of the governing board in November. Each municipality that opts to move the deadlines shall, by ordinance, establish budget hearing and publication […]
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 the budget deadlines, the provisions of § 9-21-20 do not apply. On or before October first, after notice and hearing on the requested levies, the municipal finance officer shall certify the tax levies to the county auditor in the county that the municipality is situated […]
Section 9-21A-1 – Legislative intent and purpose.
9-21A-1.Legislative intent and purpose. It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S. D. Const., Art. XI, §2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation consistent with the provisions […]
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 year. In all cases where appropriations of money are authorized and made for periods longer than one year, the expenditure thereof in any one year shall never exceed the proportion which one year of time bears to the whole time, unless otherwise expressly provided. Source: […]
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 expended. All highway taxes collected as personal taxes from residents of any municipality and all highway taxes collected on account of real or personal property situated within any municipality by the treasurer of the county in which such municipality is located, shall be turned over […]