Title 9, MUNICIPAL GOVERNMENT

The financial officer shall report to the governing body no later than the first regular meeting of May of each year, the receipts, expenses and financial condition of the municipality. The report shall include the amount of funds in the treasury at the time the report is made an…

The auditor or clerk shall make and keep a list of outstanding municipal bonds, to whom issued, for what purpose, when and where payable, and the rate of interest they respectively bear, and recommend such action to the governing body as will secure the prompt payment of the prin…

The auditor or clerk shall report annually, on or before the first day of September, to the governing body an estimate of the expenses of the municipality and likewise the revenue necessary to be raised for the current year. In municipalities of the first and second class, the bu…

Upon approval by the governing body, any unrestricted cash in any municipal fund may be loaned to any other municipal fund. Source: SL 2010, ch 44 , § 1.

The treasurer shall give every person paying money into the treasury a duplicate receipt therefor, specifying the date of payment and upon what account paid. He shall also file copies of such receipts with the auditor or clerk at the date of his monthly report. Source: SL 1890, c…

Every municipality may assign for collection any or all delinquent accounts receivable. After reasonable collection efforts the governing body may determine that an account is uncollectible, and by formal action direct that the uncollectible amount be removed from the records and…

The treasurer shall keep all moneys in his hands belonging to the municipality separate and distinct from his own moneys. He shall not use, directly or indirectly, the municipality's money or warrants in his custody for his own benefit or that of any other person. Source: SL 1890…

The governing body shall designate the depository or depositories in which the funds belonging to the municipality shall be deposited. Such depository or depositories shall be a bank or banks within the State of South Dakota, unless otherwise specifically provided by law. Source:…

Domestic savings and loan associations whether chartered by this state or by the United States are official depositories for municipal funds; provided such funds are invested only in the accounts of such associations which are insured by the Federal Savings and Loan Insurance Cor…

Any domestic federal credit union chartered by the United States is a qualified public depository for municipal funds if such funds are invested in accounts which are insured by the National Credit Union Administration. Source: SL 1987, ch 71 , § 2.

Before any claim against any municipality for any property or services for which it is liable is allowed, an itemized invoice accompanied by a voucher verified by the appropriate municipal official that the services, other than those provided by municipal employees, or materials …

Upon each warrant registered pursuant to § 9-23-9 , the treasurer shall endorse the registry number, date of registration, and the words "not paid for want of funds," and sign such endorsement. The holder of any warrant need not register the same. Source: SL 1874-5, ch 74 , § 3; …

All such registered warrants shall be paid in the order of their registration. Source: SL 1874-5, ch 74 , § 4; PolC 1877, ch 50, § 4; CL 1887, § 1674; SL 1895, ch 186 , § 1; RPolC 1903, § 2254; RC 1919, § 6976; SDC 1939, § 45.1422.

Warrants shall draw interest after presentation for payment at the Office of the Treasurer and endorsement by that officer as "not paid for want of funds" at a rate of interest to be determined by the governing body of the municipality. Source: SL 1927, ch 149 ; SDC 1939, § 45.14…

The governing body may determine by resolution that interest shall be paid annually on all outstanding registered warrants of such municipality. Source: SL 1933, ch 160 , § 1; SDC 1939, § 45.1419.

As soon as there is sufficient money in said special warrant interest fund to pay one year's interest on one or more outstanding warrants, the treasurer shall notify the holder of the oldest registered warrant or warrants to present the same for payment of interest. The treasurer…

Any warrant holder who shall fail to present his warrant to the treasurer within thirty days after the treasurer shall have mailed him notice to present the same, addressed to such holder's last known address, shall lose his right to payment in the order provided in § 9-23-15 . N…

All interest payments shall be endorsed by the treasurer on the back of the warrant, and the warrant holder shall execute and deliver duplicate receipt for such payment to the treasurer, who shall retain one and deliver the other forthwith to the clerk or auditor. Source: SL 1933…

All registered warrants, together with the interest thereon earned but not paid, shall continue to be paid in the order of their registration as provided in § 9-23-11 . Source: SL 1933, ch 160 , § 3; SDC 1939, § 45.1419.

The 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, shall immediately notify by mail the persons in whose names the same are drawn, or, if he shall receive written notice from …

No claim against any municipality shall be audited or allowed unless it be fully itemized and a memorandum of the same entered upon the minutes of the meetings of the governing body. Source: PolC 1877, ch 24, § 25; CL 1887, § 1046; RPolC 1903, § 1444; SL 1907, ch 1 ; RC 1919, § 6…

Unless otherwise ordered by the governing body or specially provided, all funds to be expended by duly authorized municipal boards shall be by written requisition, signed by the board president, or in his absence or disability, the vice president, and countersigned by the board s…

The treasurer shall pay and cancel such warrants upon presentation. Source: SL 1874-5, ch 74 , § 4; PolC 1877, ch 50, § 4; CL 1887, § 1674; SL 1895, ch 186 , § 1; RPolC 1903, § 2254; RC 1919, § 6976; SDC 1939, § 45.1422.

The municipal governing body may, by resolution, cancel any check or warrant that has not been presented for payment at any time within one hundred eighty days of the date on which the check or warrant was issued. Upon such resolution the auditor, clerk or finance officer shall n…

Notwithstanding any provision for cancellation of any check or warrant, the municipal governing body shall direct the payment of any properly issued check or warrant to any person entitled to payment thereof until such time as the amount payable on such check or warrant is submit…

A municipality may establish an incidental account in an amount determined by the governing body by setting aside on an imprest basis money from the general fund. The incidental account shall be kept and used by the officer designated by the governing body for advanced payment or…

Unless otherwise ordered by the governing body or specially provided, no money shall be paid out of the treasury except upon the warrant of the mayor or president of the board of trustees, countersigned by the auditor or clerk, except bonds and interest coupons, which when due ma…

Every warrant on the municipal treasurer shall be paid upon presentation if there is sufficient money in the fund upon which it is drawn to pay the same. If not paid, it shall be registered as provided by law. Source: SL 1890, ch 37 , art VIII, § 4; RPolC 1903, § 1250; SL 1913, c…

All warrants upon the treasurer shall be paid out of the fund on which they were drawn in the order of their presentation. Source: SL 1874-5, ch 74 , § 1; PolC 1877, ch 50, § 1; CL 1887, § 1671; SL 1890, ch 37 , art VIII, § 4; RPolC 1903, §§ 1250, 2251; SL 1913, ch 119 , § 71; SL…

The treasurer shall note on the back of each warrant presented the date of such presentation, when payment is made, and the date of such payment. Source: SL 1890, ch 37 , art VIII, § 4; RPolC 1903, § 1250; SL 1913, ch 119 , § 71; RC 1919, § 6291; SDC 1939, § 45.1123.

Every warrant for the payment of money issued by any municipality, which is not registered because of lack of funds with which to pay such warrant, shall be countersigned by the treasurer of such municipality, who shall also endorse on such warrant an order to the depository, by …

The treasurer shall keep a warrant register which shall show the number, date, and amount of each warrant presented, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the same is registered, the date of pa…

Whenever any warrant shall be presented to the treasurer for payment and there shall be no funds in the treasury appropriated for that purpose, he shall enter such warrant in his warrant register for payment in the order of presentation. Source: SL 1874-5, ch 74 , § 3; PolC 1877,…

Any action for recovery of damages for personal injury or death caused by the negligence of a municipality or its employees, elected and appointed officials, and volunteers authorized by the municipality at the time of the alleged negligent act shall be commenced within two years…

Property and assets of every kind belonging to any municipality shall be exempt from taxation and levy and sale on execution. Source: SL 1890, ch 37 , art XXII, § 3; RPolC 1903, § 1382; RC 1919, § 6574; SDC 1939, § 45.1425.

The maximum liability of any municipality operating an airport shall be five million dollars for any accident or occurrence at or in connection with the operation of the airport resulting in bodily injury or death to any person, or damage to property, or any combination thereof. …

Every municipality shall have power to borrow money on the credit of the municipality for any authorized corporate purpose within the constitutional limitations of municipal indebtedness and to issue its negotiable bonds therefor in such amounts, forms, and upon such conditions a…

A municipality may borrow money from any source willing to lend the money by issuing a promissory note subject to the limitations set in §§ 9-25-13 to

The money borrowed pursuant to § 9-25-12 may not exceed the sum of ninety - five percent of the amount of anticipated special assessment bond proceeds or may not exceed the sum of ninety - five percent of the amount of uncollected taxes levied by the municipality for the current …

If any registered warrants or promissory notes are outstanding against the fund for which the money is to be borrowed, the borrowing limit specified in § 9-25-13 shall be reduced by the amount of such outstanding warrants or promissory notes. Source: SL 1978, ch 63 , § 3.

The rate of interest shall be stated on the note authorized by § 9-25-12 . The notes shall be signed by the chief executive officer of the municipality and by the municipal finance officer. Source: SL 1978, ch 63 , § 4; SL 1981, ch 71 . 9-25-16 . Cash receipts applied to payment …

If a note authorized by § 9-25-12 has been issued and not paid in full within the term provided in § 9-25-12 , then thereafter no cash receipts may be expended for any purpose except the retirement of principal and interest of notes outstanding against that fund, until all such n…

All bonds and coupons issued by the municipality shall be executed as contracts except that the facsimile signature of such officers to the coupons may be lithographed or engraved. Source: SL 1899, ch 51 , § 2; RPolC 1903, § 1386; SL 1905, ch 155 , § 3; RC 1919, § 6431; SDC 1939,…

All bonds which are a general obligation of the municipality shall be authorized, issued, and sold as provided in chapter 6-8B . Source: SL 1890, ch 37 , art V, § 5; RPolC 1903, § 1229, subdiv 5; SL 1911, ch 99 ; SL 1913, ch 119 , § 53, subdiv 5; RC 1919, § 6413; SL 1923, ch 228 …

If a county seat has been located at any municipality and the county has no courthouse, the municipality may borrow money on its credit to assist the county in building a courthouse and to issue bonds therefor. All bonds shall be authorized, issued, and sold as provided in chapte…

Whenever any municipality has issued and delivered its bonds and a judgment has been regularly recovered either upon the principal or upon the defaulted coupons belonging to such bonds establishing the validity thereof in a court of competent jurisdiction of this state or of the …