7-21-1. Definition of terms. Terms used in this title, unless the context otherwise plainly requires, are defined as follows: (1)”Institutions and agencies,” when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners; (2)”Fiscal year,” the twelve months period […]
7-21-10. Amendment and correction of provisional budget by commissioners. At any meeting held pursuant to §7-21-9 and during the consideration of the provisional budget by the board, the board may eliminate, amend, correct, change, or alter any of the purposes, objects, items, schedules, appropriations, amounts, estimates, or matters contained in the provisional budget in such […]
7-21-11. Maximum expenditures authorized in final budget. After all amendments, corrections, changes, alterations, eliminations, insertions, and additions have been made in and to said provisional budget, and when the same is approved and adopted as the annual budget for the next fiscal year, the aggregate of all amounts appropriated therein and to be paid out […]
7-21-12. Resolution adopting provisional budget–Publication of adopted budget. The board of county commissioners shall, before October first in each fiscal year, before finally determining or fixing any of the tax levies for the following fiscal year and after all amendments, corrections, changes, alterations, eliminations, insertions, and additions have been made to the provisional budget, pass […]
7-21-13. Signing, attestation, and filing of final budget. The resolution together with the budget as approved and adopted shall be signed by the members of the board, attested by the county auditor and filed in the office of the county auditor, and such budget, after approval and adoption, shall be known as the “annual budget […]
7-21-14. Trust imposed by adoption of budget. The adoption of such annual budget shall impose a trust upon the separate amounts therein set forth and contained and appropriated for the specific uses, purposes, objects, and items therein named. Source: SL 1927, ch 79, §9; SDC 1939, §12.2007; SL 1951, ch 29, §3.
7-21-15. Submission of budgets and tax levies to secretary of revenue. The county auditor shall submit a copy of the annual budget as adopted, to the secretary of revenue together with a report of the annual levies, before the taxes are extended on the tax lists of the county. Source: SDC 1939, §12.2007 as added […]
7-21-16. Debts and liabilities exceeding maximum tax levy prohibited. It shall be unlawful for the officers of any county, unless specially and expressly authorized by law, to contract any debt or incur any pecuniary liability, unless both the principal and annual interest thereof, in addition to other necessary disbursements, can be paid by the levy […]
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. The provisions of §7-21-16 or any other provision of law notwithstanding, any county may enter into a lease-purchase agreement for a term of years, not exceeding ten, for the purchase or lease by the county […]
7-21-16.2. County authorized to issue promissory notes. The provisions of §7-21-16 or any other provision of law notwithstanding, a county may borrow money from any source willing to lend the money by issuing a promissory note subject to the limitations set in §§7-21-16.3 to 7-21-16.6, inclusive. Notes issued pursuant to this section are payable solely […]
7-21-16.3. Borrowing limit. The money borrowed pursuant to §7-21-16.2 may not exceed the sum of ninety-five percent of the amount of uncollected taxes levied by the county for the current fiscal year plus other receivables of the fund, including state or federal grant moneys, that have been earned by the county or committed by the […]
7-21-16.4. Reduction of borrowing limit for outstanding warrants or promissory notes. If any registered warrants or promissory notes are outstanding against the fund for which the money is to be borrowed, the borrowing limit specified in §7-21-16.3 is reduced by the amount of the outstanding warrants or promissory notes. Source: SL 2012, ch 53, §3.
7-21-16.5. Interest rate–Signatures. The rate of interest for a promissory note authorized by §7-21-16.2 shall be stated on the note. The note shall be signed by the chair of the board of county commissioners and by the county auditor. Source: SL 2012, ch 53, §4.
7-21-16.6. Notes not paid in full within term. If a note authorized by §§7-21-16.2 to 7-21-16.5, inclusive, has been issued and not paid in full within the term provided in §7-21-16.2, no cash receipts may be expended for any purpose except the retirement of principal and interest of notes outstanding against that fund, until all […]
7-21-17. Contracts exceeding maximum tax levy void–Personal liability of consenting officers–Dissent to be recorded. Each contract made in violation of the provisions of §7-21-16 is null and void in regard to any obligation thereby purported to be imposed on the county. However, any officer who made or authorized the contract is individually liable for its […]
7-21-18. Computation of amount to be raised by property tax. Before October first in each fiscal year and after the annual budget for the following fiscal year has been approved and adopted, the board shall compute and determine: (1)The total amount of all appropriations contained in the budget for the next fiscal year, and payable […]
7-21-18.1. Unassigned general fund balance limitation. The total unassigned fund balance of the general fund may not exceed forty percent of the total amount of all general fund appropriations contained in the budget for the next fiscal year. Source: SL 1981, ch 56, §2; SL 2004, ch 70, §1; SL 2016, ch 46, §1.
7-21-19. Annual tax levy on property–Limitation on levies to be observed. The board shall, after determining the amount of each fund pursuant to §7-21-18, levy a tax for each such fund sufficient to raise the required amount therefor. Nothing contained herein shall be construed to authorize any tax levy in excess of any limitation upon […]
7-21-2. Commissioners to adopt annual budget. It shall be the duty of the board of county commissioners of each and every county to prepare and adopt an annual budget of all of the contemplated expenditures and revenues of the county and all of its institutions and agencies for each fiscal year, save and except so […]
7-21-20. Appropriations to be within budget–Additions to budget prohibited. The board of county commissioners must not at any time or in any manner whatsoever make or provide for any appropriation or appropriations or for any expenditure or expenditures for any purpose, object, or item whatever, other than in and by the annual budget for the […]
