Section 9-21-20 – Certification of annual tax levy to county auditor.
9-21-20. Certification of annual tax levy to county auditor. Immediately upon the passage and publication of the annual appropriation ordinance the auditor or clerk shall certify the tax levies therein made to the county auditor in the county in which the first or second class municipality is situated in the following form: For general purposes […]
Section 9-21-21 – Warrants limited by tax levy–Violation as misdemeanor–Removal of offender from office.
9-21-21. Warrants limited by tax levy–Violation as misdemeanor–Removal of offender from office. No liability may be incurred against the municipality in excess of the total appropriation of the fund. No liability may be incurred under any appropriation for which a warrant cannot be drawn as herein provided. No member of the governing body may vote […]
Section 9-21-22 – Maximum obligations under appropriation.
9-21-22. Maximum obligations under appropriation. No obligation under any appropriation shall be incurred or warrant drawn in excess of seventy-five percent of the tax levy made for the fund provided for such appropriation for the current fiscal year and seventy-five percent of the cash in the treasury in such fund derived from sources other than […]
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 […]
Section 9-21-24.1 – Encumbrance of unexpended appropriations for obligations incurred but not paid.
9-21-24.1. Encumbrance of unexpended appropriations for obligations incurred but not paid. The governing body may by resolution not later than its first meeting in February encumber that portion of unexpended appropriations from the prior year for which applicable obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. […]
Section 9-21-25 – Diversion of money belonging to funds prohibited.
9-21-25. Diversion of money belonging to funds prohibited. Except as herein provided no money belonging to any fund shall ever be diverted to the use of any other fund, and no warrant shall be drawn upon any fund not properly chargeable to such fund. Source: SL 1913, ch 119, §118; RC 1919, §6341; SDC 1939, […]
Section 9-21-25.1 – Contingency amount included in general fund appropriation–Transfers from other funds–Maximum contingency fund balance.
9-21-25.1. Contingency amount included in general fund appropriation–Transfers from other funds–Maximum contingency fund balance. The amount to be budgeted for the contingency pursuant to §9-21-6.1 shall be included in the appropriation for the municipal governing body out of general fund revenues. When transfers are made from the contingency budget to other appropriations, whose revenue is […]
Section 9-21-14.2 – Vote required for capital outlay accumulation–Time of expenditure–Reversion of unused funds.
9-21-14.2. Vote required for capital outlay accumulation–Time of expenditure–Reversion of unused funds. The resolution authorized by §9-21-14.1 shall be enacted by a two-thirds vote of the governing body and shall set forth clearly the purposes for which the funds are to be accumulated and the maximum amount that may be accumulated. The funds to be […]
Section 9-21-15 – Replacement or repair required by unanticipated event–Borrowing and addition to tax levy.
9-21-15. Replacement or repair required by unanticipated event–Borrowing and addition to tax levy. No expenditure for any improvement, replacement, repair or service shall exceed in any one year the amount provided therefor in the annual appropriation ordinance of a municipality, except that the governing body may expend the proceeds of any bond issue authorized by […]