Title 7 — COUNTIES
39 chapters · 737 sections in this title.
SDCL § 7-21-48 Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for
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The board of county commissioners may transfer the surplus moneys that may be on hand in any of the several funds to such fund or funds as they may deem for the best interest of the county or may appropriate such surplus moneys to the payment of any outstanding indebtedness of th…
SDCL § 7-21-49 Transfer of unused balance of special funds
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Whenever there remains in the treasury of any county an unexpended balance of any special fund, and all claims against such fund have been fully paid, and the purpose for which it was created has been fully subserved, and there remains no further use for such balance for the purp…
SDCL § 7-21-5 Preparation and filing of provisional budget
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From the estimates of revenues and expenditures made as provided for in § 7-21-3 , and from such other information as may be required and obtained by the board of county commissioners, the board of each county must, between the fifteenth and thirtieth days of July in each year, m…
SDCL § 7-21-51 Accumulation of funds for capital outlay purposes
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A board of county commissioners may, by resolution, authorize the accumulation of funds for a period longer than one year for a capital outlay purpose which is otherwise authorized by law. For the purpose of this section, the term, capital outlay purpose, includes any purpose whi…
SDCL § 7-21-52 Authority to create depreciation reserve for capital acquisitions
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The governing body of any county may, by resolution, create a depreciation reserve within any proprietary fund which may only be used for capital acquisitions, not to exceed the accumulated depreciation of the fixed assets of the respective fund. If the specific purpose for which…
SDCL § 7-21-6 Contents of provisional budget
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The provisional budget required by § 7-21-5 shall contain: (1) A detailed statement of the amount of revenues likely to be received from each and every source during the following fiscal year, the amount of revenue received from each and every source during the current fiscal yea…
SDCL § 7-21-6.1 Line item for contingencies included in annual budget--Amount and source
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In preparing the provisional budget as provided by § 7-21-6 the board of county commissioners may include in the budget a line item for contingencies. The line item shall be included in the annual budget adopted pursuant to § 7-21-12 and shall not exceed five percent of the total…
SDCL § 7-21-8 Publication of notice of commissioners' budget meeting
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After the provisional budget has been filed in the office of the county auditor, the board of county commissioners shall publish a notice once a week for two successive weeks in the official newspapers of the county. The last notice shall be published before the first Tuesday in …
SDCL § 7-21-8.1 Publication of text of provisional budget
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With the first notice published pursuant to § 7-21-8 , the text of the provisional budget shall also be published. The text shall include each major revenue source and expenditure classified by function, subfunction and activity as defined by the auditor general. Source: SL 1927,…
SDCL § 7-21-9 Commissioners' meeting for consideration of budget--Hearing of interested persons
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At the time and place designated in the notice required by § 7-21-8 , the board shall meet for the purpose of considering the provisional budget. The board may adjourn from day to day for further consideration. The board's minutes shall include the day and hour to which each meet…