The fiscal year of each municipality shall commence on the first day of January of each year. Source: SL 1890, ch 37 , art VII, § 7; SL 1890, ch 37 , art XV, § 1; RPolC 1903, § 1295; SL 1913, ch 119 , § 114; RC 1919, § 6333; SL 1921, ch 298 ; SDC 1939, § 45.1401.
Fiscal year of municipalities
SDCL § 9-21-1 — under TAX LEVIES AND APPROPRIATIONS.
SDCL § 9-21-1