Title 8 — TOWNSHIPS
11 chapters · 153 sections in this title.
SDCL § 8-10-1 Property tax levy
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Taxes necessary to defray the township charges shall be levied on the taxable property in the township in the manner prescribed in this code for raising revenue and other money for state and county purposes and expenses. Source: SL 1872-3, ch 51 , § 98; PolC 1877, ch 23, § 86; SL…
SDCL § 8-10-10 Verified statement required for claim against township--False verification as perjury
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Before any account, claim, or demand against any township for any property or services for which such township is liable shall be audited or allowed by the board or officers authorized by law to audit and allow the same, the person in whose favor such account, claim, or demand ex…
SDCL § 8-10-11 Officer before whom verification made--Personal representatives not required to verify
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The verification required by § 8-10-10 , may be made before any officer authorized to administer oaths, or before any member of the board to which the account, claim, or demand shall be presented to be audited, and every member of such board is authorized to administer the proper…
SDCL § 8-10-12 Examination and allowance of verified claims by township board
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Whenever an account, claim, or demand against any township shall have been verified in the manner prescribed in this chapter, the board to which the same shall be presented may receive and consider the same and may allow or disallow the same in whole or in part, as to such board …
SDCL § 8-10-13 Verification not required for salaries and jurors' and witnesses' claims
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The provisions of §§ 8-10-10 to 8-10-12 , inclusive, shall not apply to any claim or demand for an annual salary or per diem of jurors or witnesses fixed by or in pursuance of any statute. Source: SL 1883, ch 112 , subch 1, § 87; CL 1887, § 800; RPolC 1903, § 1094; RC 1919, § 611…
SDCL § 8-10-14 Allowance of claim without verification as misdemeanor
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Any member of a township board who shall audit and allow any account, claim, or demand, required by this title to be itemized and verified, without the same having been first duly itemized and verified, shall be guilty of a Class 2 misdemeanor. Source: SL 1883, ch 112 , subch 1, …
SDCL § 8-10-15 Auditing of accounts payable--Clerk of the township replacing absent supervisor
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The board of supervisors shall audit all accounts payable by the township; if for any cause there are not three supervisors present, the chairman, or in his absence either of the supervisors, may notify the clerk of the township, who, together with the supervisors present, shall …
SDCL § 8-10-16 Time of meetings for allowance of accounts--Statement of amount allowed
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The board of supervisors shall meet on the last Tuesday of February and on the last Tuesday of October in each year, and at such other times as it deems necessary and expedient, for the purpose of auditing and settling all charges against the township; and it shall state on each …
SDCL § 8-10-17 Warrants for accounts allowed
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The amount of any account audited and allowed by the board of supervisors, and the amount of any account voted to be allowed at any township meeting shall be paid by the treasurer on the warrant of such board signed by the chairman and countersigned by the clerk; and all warrants…
SDCL § 8-10-18 Endorsement of warrant for payment by depository
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Every warrant for the payment of money issued by any township, which is not registered because of lack of funds with which to pay such warrant, shall be countersigned by the treasurer of such township, who shall also endorse on such warrant an order to the depository, by which su…
SDCL § 8-10-19 Register of warrants not paid on presentation--Data entered
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The township treasurer shall keep a suitable registry to be provided at the expense of the township in which he shall enter the warrants he cannot pay for want of funds when presented to him for payment, which registry shall show in a column arranged for that purpose the number, …
SDCL § 8-10-2 Notice to county auditor of township tax levy--Entry on tax list
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The township clerk shall notify the county auditor by the last day of March of the amount of the taxes levied by the board of supervisors. The county auditor shall enter the amount on the county tax list to be collected by the county treasurer as county taxes are collected. Sourc…
SDCL § 8-10-20 Warrants paid in order of presentation--Endorsement of warrants not paid--Interest rate
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All warrants upon the township treasurer shall be paid out of the fund on which they were drawn in the order of presentation. Whenever any warrant is presented to the treasurer for payment and there are no funds in the treasury appropriated for that purpose, the treasurer shall e…
SDCL § 8-10-21 Call of registered warrants for payment--Termination of interest
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All such registered warrants shall be paid in the order of their registration and it shall be the duty of every such treasurer as soon as money sufficient for the payment of such warrants is received to the credit of the particular fund upon which the same are drawn, immediately …
SDCL § 8-10-22 Tax levy for annual payment of interest on warrants
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The board of supervisors of any organized township may determine by resolution that interest shall be paid annually on all outstanding registered warrants of such township. When it has been so determined said board shall, at the time and in the manner provided for the levy of tax…
SDCL § 8-10-23 Call of warrants for annual payment of interest
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As soon as there is sufficient money in such special warrant interest fund to pay one year's interest on one or more outstanding warrants, the township treasurer shall notify the holder of the oldest registered warrant or warrants to present the same for payment of interest, and …
SDCL § 8-10-24 Loss of priority by failure to present warrant for annual interest
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Any warrant holder who shall fail to present his warrant to the treasurer within thirty days after the treasurer shall have mailed him written notice to present the same, addressed to such holder's last known address, shall lose his right to payment in the order provided in § 8-1…
SDCL § 8-10-25 Endorsement of interest payments on warrant--Priority preserved though interest not paid
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All interest payments shall be endorsed by the treasurer on the back of the warrant and the warrant holder shall execute and deliver duplicate receipts for such payment to the treasurer, who shall retain one and deliver the other forthwith to the township clerk. All registered wa…
SDCL § 8-10-26 Township exempt from execution--Payment of judgment by treasurer--Tax levy for payment of judgment
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No execution shall be issued upon any judgment for the recovery of money against the township, in any action or proceeding prosecuted by or against it, in its own name or the name of any of its officers for and on its behalf, but the same, unless reversed or stayed on appeal, sha…
SDCL § 8-10-27 Accounts maintained by treasurer--Exhibition to township board
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The township treasurer shall keep a true account of all money by him received by virtue of his office, and the manner in which the same is disbursed, in a book provided by the township for that purpose, and exhibit such account, together with his vouchers, to the township board a…
SDCL § 8-10-28 Examination by board of accounts of treasurer and officers handling money
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The board of supervisors shall, at its regular meeting on the last Tuesday of February in each year, examine and audit the accounts of the treasurer; and it shall audit the accounts of all other officers who are authorized by law to receive or disburse any money of the township b…
SDCL § 8-10-29 Report of fiscal affairs by board--Reading and publication of report
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Such board shall make a report, stating in detail the items of account audited and allowed, the nature of each account, and the name of the person to whom such account was allowed, including a statement of the fiscal concerns of the township and an estimate of the sum necessary t…
SDCL § 8-10-3 Township funds remitted by county treasurer
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The county treasurer shall periodically remit any funds that have been received for the township to the depository designated by the township. The county auditor shall send to the township treasurer a statement showing the exact source and amount of such funds. Source: SL 1872-3,…
SDCL § 8-10-30 Treasurer's annual financial statement--Contents--Filing
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The township treasurer, within five days before the annual township meeting, shall prepare a report of the cash balance at the start of the fiscal year, receipts and disbursements for the fiscal year, and the cash balance and long - term debt as of the end of the fiscal year. The…
SDCL § 8-10-31 Forfeiture by treasurer for neglect of duty
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Every township treasurer, who refuses or neglects to comply with the provisions of §§ 8-10-3 , 8-10-27 , and 8-10-30 , shall forfeit not more than two thousand dollars, to be recovered by a civil action in the name of the township, for its use and benefit in the circuit court. Th…
SDCL § 8-10-32 Township authorized to enter lease - purchase agreement to lease real or personal property
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The provisions of § 8-10-7 or 8-10-8 or any other provision of law notwithstanding, any township may enter into a lease - purchase agreement for a term of years, not exceeding ten, for the purchase or lease by the municipality of real or personal property. Any lease - purchase ag…
SDCL § 8-10-5 Selection of township depository--Exoneration of treasurer for losses in deposited funds
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A bona fide deposit of township funds in the name of the township in any bank or depository selected by a majority of the township voters, present and voting at any annual township meeting, shall relieve the township treasurer from liability and loss of such deposited funds throu…
SDCL § 8-10-6 Purposes for which township funds expended
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The following shall be deemed township charges: (1) The compensation of township officers for services rendered their respective township; (2) Contingent expenses necessarily incurred for the use and benefit of the township; (3) The money authorized to be raised by the vote of th…
SDCL § 8-10-7 Expenditures exceeding maximum tax levy unlawful--Contracts void--Liability of officer authorizing contract--Recording of dissent
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It shall be unlawful for the officers of any civil township, unless specially and expressly authorized by law, to contract any debt or incur any pecuniary liability for the payment of either the principal or interest for which, during the current year or any subsequent year, it w…
SDCL § 8-10-8 Township expenditures limited by annual tax levy
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No township has power to contract debts or make expenditures for any one year in excess of the amount of taxes assessed for such year, without having been authorized by a majority of the voters of such township. Source: SL 1883, ch 112 , subch 1, § 115; CL 1887, § 829; RPolC 1903…
SDCL § 8-10-9 Proration of appropriations for more than one year
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In all cases where appropriations of money have heretofore or may hereafter be made for periods longer than one year, it shall be unlawful for the person or persons whose duty it is to expend such appropriation, to audit, expend, or contract to pay more money in any one year than…