Title 9 — MUNICIPAL GOVERNMENT

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 §

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

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 …

The treasurer shall also keep a register of all warrants paid during the year, describing such warrants, their date, amount, number, the fund from which paid, and person to whom paid, specifying also the time of payment. All such warrants shall be examined by the finance committe…

The treasurer shall have a settlement with the auditor or clerk at the end of every month and turn over all warrants, interest coupons, bonds, or other evidence of indebtedness which may have been paid by him during the month, taking the receipt of the auditor or clerk therefor, …

The treasurer shall receive all moneys belonging to the municipality, including taxes, licenses, fines, and income from all other sources, and shall receive special assessments as provided in § 9-22-17 and keep accurate and detailed accounts thereof in such manner as the governin…

The treasurer shall report to the governing body at such time as may be prescribed by ordinance, giving a full and detailed account of all receipts and expenditures since his last report, and the state of the treasury. Source: SL 1890, ch 37 , art VIII, § 8; RPolC 1903, § 1254; S…

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. 9-22-7 to 9-22-10. Repealed by…

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. 9-23-14. Repealed by SL 1978, ch 62 , § 34.

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 §

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 §

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…