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39 chapters · 727 sections in this title.
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…
