Title 9, MUNICIPAL GOVERNMENT

The annual appropriation ordinance of each municipality shall also contain the annual tax levy, which for all purposes except park purposes shall not exceed the limitations prescribed by law. It shall apportion among the various funds provided for therein the amount levied for ge…

The governing body of each municipality shall, no later than its first regular meeting in September of each year or within ten days thereafter, introduce the annual appropriation ordinance for the ensuing fiscal year, in which it shall appropriate the sums of money necessary to m…

Immediately upon the passage and publication of the annual appropriation ordinance the auditor or clerk shall certify the tax levies therein made to the county auditor in the county in which the first or second class municipality is situated in the following form: For general pur…

No liability may be incurred against the municipality in excess of the total appropriation of the fund. No liability may be incurred under any appropriation for which a warrant cannot be drawn as herein provided. No member of the governing body may vote to incur a liability or to…

No obligation under any appropriation shall be incurred or warrant drawn in excess of seventy - five percent of the tax levy made for the fund provided for such appropriation for the current fiscal year and seventy - five percent of the cash in the treasury in such fund derived f…

In all cases where appropriations of money are authorized and made for periods longer than one year, the expenditure thereof in any one year shall never exceed the proportion which one year of time bears to the whole time, unless otherwise expressly provided. Source: SL 1890, ch …

All highway taxes collected as personal taxes from residents of any municipality and all highway taxes collected on account of real or personal property situated within any municipality by the treasurer of the county in which such municipality is located, shall be turned over qua…

The governing body may by resolution not later than its first meeting in February encumber that portion of unexpended appropriations from the prior year for which applicable obligations were incurred but were not paid. The resolution shall state the appropriation account and amou…

Except as herein provided no money belonging to any fund shall ever be diverted to the use of any other fund, and no warrant shall be drawn upon any fund not properly chargeable to such fund. Source: SL 1913, ch 119 , § 118; RC 1919, § 6341; SDC 1939, § 45.1413; SL 1939, ch 187 ;…

The amount to be budgeted for the contingency pursuant to § 9-21-6.1 shall be included in the appropriation for the municipal governing body out of general fund revenues. When transfers are made from the contingency budget to other appropriations, whose revenue is provided by oth…

The governing body may by a two - thirds vote transfer the surplus money in any of the several funds to any other fund or funds or may appropriate such surplus money to the payment of any outstanding indebtedness of the municipality. No money in any fund may be transferred unless…

No balance remaining at the end of any fiscal year in any fund raised for the purpose of paying the principal or interest upon the bonded indebtedness of the municipality may be transferred to any other fund unless enough money is retained in the fund to retire all outstanding bo…

Authority is hereby granted to all municipalities to transfer surplus funds accumulated through special municipal revenue producing enterprises to public school districts operating within the municipality; provided such transfer of funds shall be made through a majority vote of t…

The county treasurer shall transfer, by the twentieth day of the month, all money received during the prior month on behalf of the municipality to each municipality. Whenever any funds which have been collected by the county for the municipality from taxes or from any other sourc…

No money belonging to any municipality shall be appropriated except for such objects and the defraying of such expenses as necessarily arise in the exercise of the powers granted to it. Source: PolC 1877, ch 24, § 24; CL 1887, § 1045; RPolC 1903, § 1443; RC 1919, § 6345; SDC 1939…

The county auditor shall, by the twentieth day of the month, transfer all money received during the prior month on behalf of each municipality to each municipality. Any county failing to distribute the receipts within the time prescribed is subject to an interest charge of one pe…

The governing body of a municipality may by ordinance create a capital replacement reserve fund or account for general fixed assets, not to exceed fifty percent of the value of the general fixed assets. Source: SL 1994, ch 69 , § 1.

The governing body of a municipality may by resolution create an internal service fund to provide for the acquisition of equipment. Moneys may be budgeted and transferred to the fund from any source which may lawfully be used for such purpose, including equipment usage charges on…

The governing body of a municipality may contribute sums of money to provide general operating and capital support to any technical college and other career and technical education purposes. The funds necessary to execute this section may be appropriated from the municipal genera…

A municipality may move the deadline for introducing the annual appropriation or budget, contained in § 9-21-2 and subdivision 9-10-15 (5), as applicable, to as late as the first regular meeting of the governing board in November. Each municipality that opts to move the deadlines…

If a municipality opts to move the budget deadlines, the provisions of § 9-21-20 do not apply. On or before October first, after notice and hearing on the requested levies, the municipal finance officer shall certify the tax levies to the county auditor in the county that the mun…

The governing bodies of municipalities may contribute sums of money annually to the support of units of the Civil Air Patrol located in their respective municipalities. For the purposes of carrying out the provisions of this section, such governing bodies may appropriate out of t…

The classification of expenditures in the annual appropriation ordinance of municipalities of the first and second class shall conform to the uniform classification in the municipal accounting manual published in accordance with § 4-11-6 . Source: SL 1925, ch 115 , ch II, art III…

In preparing the annual estimate of expenses as provided by § 9-22-23 , the auditor or clerk may include in the budget a line item for contingencies. The line item shall be included in the annual budget adopted pursuant to § 9-21-2 and shall not exceed five percent of the total m…

In the event of the failure to provide by the annual appropriation ordinance, sufficient revenue to enable the municipality to conduct the indispensable functions of government in any department, or to discharge any duty which it is the lawful duty of the municipality to discharg…

No further appropriations shall be made at any other time for such fiscal year, except as provided in §§ 9-21-2 and 9-21-7 . Whenever the governing body is authorized by the voters to issue bonds for a specific purpose, it shall be deemed an appropriation to the extent of the bon…

Neither the governing body nor any department or officer of the municipality shall add to the municipal expenditures in any fiscal year any sum in excess of the amount provided for in the annual appropriation ordinance except as otherwise specially provided. Nor shall the amount …

Any funds made available after the final appropriation ordinance is adopted by a municipality from state, county, and federal grants for expenditure by the municipality shall be paid into the municipal treasury and may be expended without specific provision in the appropriations …

If the governing board of any municipality authorizes lawful expenditures from any specific fund for the use or benefit of another municipal department or political subdivision or expenditures to be reimbursed by insurance claims, the reimbursement for such expenditures shall be …

It is hereby declared to be the legislative intent and purpose of this chapter, pursuant to the provisions of S.D. Const., Art. XI, § 2, that the property within the corporate limits of municipalities be classified as urban and rural for purposes of ad valorem property taxation c…

Whenever any parcel of land, owned by one person or by two or more persons jointly or in common at the time of its inclusion in the rural service district, is platted, in whole or in part, and whenever application is made for a permit for the construction of a commercial, industr…

A certified copy of every ordinance, amendment, and order adopted or entered pursuant to this chapter shall be filed with the county auditor before it becomes effective. Source: SL 1972, ch 68 , § 9.

The amount of taxes levied each year by each municipality shall be certified to the county auditor in the manner now or hereafter provided by law. Taxes levied for payment of bonds shall continue to be spread upon all taxable property within the boundaries of the municipality in …

Terms as used in this chapter mean: (1) "Municipality," all municipalities as defined by § 9-2-1 ; (2) "Rural property," all platted or unplatted property not developed for commercial, industrial, or urban residential purposes within the corporate limits of municipalities and pla…

The governing body of any municipality may by ordinance divide the area within its corporate limits into an urban service district and a rural service district, constituting separate taxing districts for the urban and rural property classified for such purposes by this chapter an…

The rural service district shall include only such platted or unplatted lands as in the judgment of the governing body at the time of the adoption of the ordinance are rural in character, are used or usable for agriculture, and are not developed for commercial, industrial, or urb…

The urban service district shall include all lands within the boundaries of the municipality which are not included in the rural service district. Source: SL 1972, ch 68 , § 4.

The ordinance shall determine that the tax levy and assessed value on the agricultural land annexed shall not exceed the average tax levy and average assessed value on unannexed agricultural land in adjoining townships in the county as long as the annexed agricultural land remain…

All money belonging to the municipality derived from taxation, licenses, fines, forfeitures, the operation of waterworks or other public utility owned or operated by it, or from any other source, shall be paid into the municipal treasury, and the governing body by the annual appr…

All interest derived from the deposit of its funds shall be the property of the municipality. Source: SL 1913, ch 119 , § 122; RC 1919, § 6344; SL 1919, ch 272 ; SL 1925, ch 236 ; SL 1929, ch 188 ; SDC 1939, § 45.1423; SL 1943, ch 166 ; SL 1959, ch 270 ; SL 1981, ch 69 .

Every municipality maintaining a debt service fund for the payment of outstanding bonds, and every municipality having outstanding revenue bonds and having accumulated "surplus funds" as contemplated by §§ 9-40-30 and 9-40-32 , and every municipality owning a public utility or pu…

Moneys in any debt service fund shall be invested only in such of the securities named in § 9-22-12 as will become due and payable on or before the date when the bonds for the payment of which such debt service fund was created become due and payable, except bonds of the United S…

If a municipal debt service fund is invested in other bonds of such municipality, there shall be a levy of a tax upon the taxable property of such municipality of sufficient amount to pay the interest and also the principal thereof when due, and such tax when collected shall be r…

In carrying out the provisions of §§ 9-22-12 to 9-22-14 , inclusive, all transactions shall be by resolutions of the governing body. Source: SL 1915, ch 277 ; RC 1919, § 6999; SL 1923, ch 264 ; SL 1927, ch 189 ; SL 1933, ch 164 ; SDC 1939, § 45.2310; SL 1941, ch 200 ; SL 1949, ch…

The treasurer shall keep a separate account of each fund or appropriation and of the debits and credits belonging thereto. Source: SL 1890, ch 37 , art VIII, § 5; RPolC 1903, § 1251; SL 1913, ch 119 , § 72; RC 1919, § 6292; SDC 1939, § 45.1124.

All money received on any special assessment shall be held by the finance officer in its respective fund to be applied only to the payment of the improvements for which the assessment was made. All special assessment certificates received by the finance officer shall immediately …