reglab/housing_qa huggingface dataset:
SD Codified L § 7-21-42 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-42 - Redemption of certificates of indebtedness from delinquent tax fund.

7-21-42. Redemption of certificates of indebtedness from delinquent tax fund.The treasurer shall, whenever there shall be any money in any delinquent tax fund sufficient to pay one or more of the certificates of indebtedness issued against such fund with accrued interest, call the same in for payment and redemption in the same manner that warrants against the general fund of the county are called in for payment and redemption, and interest on such certificates shall cease on the date specified in the notice calling such certificates in for payment. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-43 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-43 - Apportionment of unused balance in delinquent tax fund.

7-21-43. Apportionment of unused balance in delinquent tax fund.If, after all certificates of indebtedness drawn against any delinquent tax fund shall have been fully paid, there remains any balance in such fund, such balance shall be apportioned to the several funds for which money was borrowed in proportion to the total amount of taxes levied for each fund in such fiscal year, and such fund shall thereupon be terminated and all delinquent taxes for such year thereafter paid shall be apportioned to the funds for which the same were originally levied. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-44 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-44 - Unused appropriations terminated at end of year--Consideration in next budget.

7-21-44. Unused appropriations terminated at end of year--Consideration in next budget.All appropriations for the expenditure of public moneys contained in the annual and supplemental budgets for such fiscal year, shall cease to be in effect at the expiration of the fiscal year for which the same were made, except as provided in §7-21-45, and any unused balance appropriated shall be used and considered as revenue in making levy to cover expenditures in the next budget. Source: SL 1927, ch 79, §14; SDC 1939, §12.2012; SL 1975, ch 76, §7.
SD Codified L § 7-21-44.1 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-44.1 - Unused contingency funds terminated at end of year.

7-21-44.1. Unused contingency funds terminated at end of year.Any unused balance in the contingency budget shall revert at the close of the year and shall not be accumulated. Source: SL 1974, ch 66, §2.
SD Codified L § 7-21-45 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-45 - Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.

7-21-45. Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.The board of county commissioners may by resolution at its first meeting in January or within ten days thereafter encumber that portion of unexpended appropriations from the prior year for which legal obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The county auditor shall keep a detailed listing by payee and amount supporting such amount shown in the resolution. Source: SL 1927, ch 79, §15; SDC 1939, §12.2013; SL 1975, ch 76, §8; SL 1976, ch 74, §2.
SD Codified L § 7-21-47 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-47 - Payment of claims against previous year's appropriation--Registration of warrants not paid.

7-21-47. Payment of claims against previous year's appropriation--Registration of warrants not paid.Warrants issued for claims allowed against budget appropriations for the previous fiscal year which have been filed before the board's first meeting in January, shall be paid out of the fund on which drawn on the presentation to the treasurer of the county, and in case of insufficient funds on hand to pay such warrants, due to delinquent taxes or other failure of revenue, then such warrants, upon presentation to the treasurer, shall be registered and the amount necessary to pay such warrants, if not paid at the time of the adoption of the annual budget, shall be included in the next annual budget. Source: SL 1927, ch 79, §15; SDC 1939, §12.2013; SL 1975, ch 76, §9.
SD Codified L § 7-21-48 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-48 - Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.

7-21-48. Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.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 the county. No moneys in any fund shall be transferred therefrom unless there be left in such fund sufficient money to pay all outstanding warrants drawn against such fund, together with any other indebtedness or contemplated expenditures from said fund for the current fiscal year. No money shall be transferred from any sinking or interest fund unless sufficient money be left therein to pay all interest which may accrue on and the principal of all outstanding bonds. Source: SL 1927, ch 79, §18; SL 1929, ch 99; SDC 1939, §12.2016.
SD Codified L § 7-21-49 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-49 - Transfer of unused balance of special funds.

7-21-49. Transfer of unused balance of special funds.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 purpose for which it was created, it shall be lawful for the board of county commissioners to transfer such balance to any other fund of the county or subdivision to which such balance belongs. Source: SL 1887, ch 144, §1; CL 1887, §602; RPolC 1903, §842; RC 1919, §5880; SDC 1939, §12.1904.
SD Codified L § 7-21-51 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-51 - Accumulation of funds for capital outlay purposes.

7-21-51. Accumulation of funds for capital outlay purposes.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 which is extraordinary in nature, exceeds the funding ability of a single-budget year, and may result in the purchase of services, materials, supplies, or equipment. The resolution is enacted if approved by a vote of sixty percent or more of the governing body and shall clearly set forth the purposes for which the funds are to be accumulated and the maximum amount that may be accumulated. The funds to be accumulated shall be expended within eighty-four months from the date of the resolution. If the specific purpose for which the funds are accumulated is no longer necessary, the funds shall revert to the fund from which the funds were originally appropriated. The amount of accumulation for a specific purpose may not exceed five million dollars. The accumulation of funds pursuant to this chapter is in addition to any accumulation of funds authorized by §7-21-18.1. Source: SL 1985, ch 54; SL 1988, ch 73; SL 2008, ch 36, §1.
SD Codified L § 7-21-52 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-52 - Authority to create depreciation reserve for capital acquisitions.

7-21-52. Authority to create depreciation reserve for capital acquisitions.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 the funds are accumulated is no longer necessary, the funds shall revert to the general fund. These funds are in addition to those authorized by §7-21-18.1 Source: SL 1997, ch 47, §1.
SD Codified L § 7-22-1 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-1 - Verified statement or invoice required before claim allowed against county--Contents--Jurors' and witnesses' claims exempt.

7-22-1. Verified statement or invoice required before claim allowed against county--Contents--Jurors' and witnesses' claims exempt.Before any account, claim, or demand against any county for any obligation, property, or services for which the county is liable may be allowed, the person who has the account, claim, or demand shall:(1)Submit in writing and verify that the account is just and true, the money charged was actually paid for the purposes stated; the property charged for was actually delivered or used for the purposes stated, and was of the value charged; and the services charged were actually rendered and of the value as charged. If the services were official, for which fees are prescribed by law, that the fees and amounts charged for the services are allowed by law and no part of the account, claim, or demand has been paid; or(2)Present an invoice or verification which shall be attached to a county voucher, the latter being signed or verified by the county official who purchased the property or had the services rendered to the effect that the account is just and true; the money charged was actually paid for the purposes stated; the property charged for was actually delivered or used for the purposes stated, and was of the value charged; and the services charged for were actually rendered and of the value as charged. If the services were official, for which fees are prescribed by law, that the fees and amounts charged for the services are allowed by law and no part of the account, claim, or demand has been paid.The provisions of this section do not apply to any claim or demand for the per diem of jurors or witnesses fixed by law. Source: SL 1883, ch 112, §87; CL 1887, §800; SL 1893, ch 56, §1; RPolC 1903, §861; SL 1911, ch 109; SL 1913, ch 151; RC 1919, §5897; SDC 1939, §12.1803; SL 1985, ch 55; SL 2016, ch 44, §58.
SD Codified L § 7-22-2 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-2 - Warrant required for payment of claim against county.

7-22-2. Warrant required for payment of claim against county.No claim against the county shall be paid otherwise than upon the allowance of the county commissioners upon the warrant of the county auditor, except one authorized to be allowed by some other person or tribunal, in which case the claim shall be paid upon the warrant of the county auditor upon the proper certificate of the person or tribunal allowing the same. Source: SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906; SL 1975, ch 76, §10.
SD Codified L § 7-22-3 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-3 - Warrant required for disbursement of county funds--Contents.

7-22-3. Warrant required for disbursement of county funds--Contents.No public money shall be disbursed by the county commissioners or any of them, but the same shall be disbursed by the county treasurer upon the warrant of the county auditor specifying the name of the party entitled to the same, on what account, and upon whose allowance, if not fixed by law. Source: SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906; SL 1975, ch 76, §11.
SD Codified L § 7-22-4 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-4 - Numbering of warrants--Record maintained by auditor.

7-22-4. Numbering of warrants--Record maintained by auditor.All such warrants shall be progressively numbered, and the numbers, date, and amount of each, and the name of the person to whom payable, and the purpose for which drawn, shall at the time of issuing the same be entered in a book kept by the auditor for that purpose. Source: SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906.
SD Codified L § 7-22-6 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-6 - Warrants paid in order of presentation.

7-22-6. Warrants paid in order of presentation.All warrants upon the treasurer of any county shall be paid out of the fund on which they are drawn in the order of their presentation. Source: SL 1874-5, ch 74, §1; PolC 1877, ch 50, §1; CL 1887, §1671; RPolC 1903, §2251; SL 1913, ch 359; RC 1919, §6973; SDC 1939, §12.0812.
SD Codified L § 7-22-7 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-7 - Endorsement of warrant for payment by county depository.

7-22-7. Endorsement of warrant for payment by county depository.Every warrant for the payment of money issued by any county, which is not registered because of lack of funds with which to pay such warrant, shall be countersigned by the county treasurer, who shall also endorse on such warrant an order to the depository, by which such warrant is to be paid, to pay such warrant to the order of the payee and charge the same to the account of such treasurer. Such warrant so countersigned and endorsed shall have the same force and effect as a check drawn by said treasurer upon such depository. No such warrant shall be paid by the depository unless so countersigned and endorsed by such treasurer, and no warrant shall be countersigned by the treasurer so long as there are any registered warrants outstanding. Source: SL 1953, ch 500; SDC Supp 1960, §45.1438.
SD Codified L § 7-22-8 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-8 - Warrant register maintained by treasurer--Form and information shown.

7-22-8. Warrant register maintained by treasurer--Form and information shown.The treasurer of each organized county shall keep a warrant register which register shall show in a column arranged for that purpose the number, date, and amount of each warrant presented, the particular fund upon which the warrant is drawn, the date of presentation, the name and address of the person in whose name the warrant is registered, the date of payment when made, the amount of interest, and the total amount paid, with the date when notice to the person in whose name the warrant is registered is mailed. Source: SL 1874-5, ch 74, §2; PolC 1877, ch 50, §2; CL 1887, §1672; RPolC 1903, §2252; SL 1913, ch 359; RC 1919, §6974; SDC 1939, §12.0811; SL 2016, ch 44, §59.
SD Codified L § 7-22-9 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-9 - Registration of warrants not paid for want of funds.

7-22-9. Registration of warrants not paid for want of funds.If any warrant is presented to the treasurer for payment and no funds in the treasury have been appropriated for that purpose, the treasurer shall enter the warrant in the warrant register for payment in the order of presentation. The treasurer shall endorse on the warrant the registry number, date of registration, and the words "Not paid for want of funds," and sign the endorsement. Source: SL 1874-5, ch 74, §3; PolC 1877, ch 50, §3; CL 1887, §1673; SL 1893, ch 57, §1; RPolC 1903, §2253; RC 1919, §6975; SDC 1939, §12.0813; SL 2016, ch 44, §60.
SD Codified L § 7-22-10 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-10 - Interest payable on warrants not paid at time of presentation.

7-22-10. Interest payable on warrants not paid at time of presentation.All county warrants shall draw interest at a rate of interest to be determined by the county commissioners of the county until paid from the date upon which they are presented to the county treasurer and endorsed "Not paid for want of funds." Source: SL 1874-5, ch 27, §40; PolC 1877, ch 21, §53; SL 1881, ch 139, §1; CL 1887, §618; RPolC 1903, §858; RC 1919, §5894; SL 1927, ch 82; SDC 1939, §12.1906; SL 1951, ch 27; SL 1983, ch 28, §10.
SD Codified L § 7-22-11 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-11 - Annual payment of interest on outstanding warrants--Tax levy for interest payments.

7-22-11. Annual payment of interest on outstanding warrants--Tax levy for interest payments.The board of county commissioners may determine by resolution that interest shall be paid annually on all outstanding registered warrants of such county. When it has been so determined, said board shall, at the time and in the manner provided for the levy of taxes, make a separate and special levy of a tax sufficient to pay one year's interest on each county warrant which according to the computation of the said board will be outstanding and unpaid on the anniversary of the date thereof during the next calendar year. Such levy may be made in addition to the maximum levy otherwise allowed by law and shall be certified by the county auditor, placed on the tax roll, and collected by the county treasurer as other taxes, which funds derived from such levy shall be kept separate and apart from other tax collections and shall be used only for the purpose of paying interest on warrants as herein provided. Source: SL 1933, ch 160, §§1, 2; SDC 1939, §12.0814.
SD Codified L § 7-22-12 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-12 - Call of outstanding warrants for annual payment of interest.

7-22-12. Call of outstanding warrants for annual payment of interest.As soon as there is sufficient money in the special warrant interest fund to pay one year's interest on one or more outstanding warrants, the county treasurer shall notify the holder of the oldest registered warrant or warrants to present the same for payment of interest, and such treasurer shall continue to call all outstanding warrants for payment of interest in the order of registration as rapidly as funds are available therefor. No warrant shall be called for payment of interest until the same shall have been registered for at least one year. Source: SL 1933, ch 160, §2; SDC 1939, §12.0814.
SD Codified L § 7-22-13 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-13 - Failure of warrant holder to present warrant for annual interest-Failure to provide treasurer certain information.

7-22-13. Failure of warrant holder to present warrant for annual interest--Failure to provide treasurer certain information.Any warrant holder who fails to present a warrant to the treasurer within thirty days after the treasurer has mailed written notice to the holder, addressed to the holder's last known address, loses the right to payment pursuant to §7-22-12. No holder of a registered warrant is entitled to payment in the order provided in §7-22-12 unless the holder has filed with the treasurer a description of the warrant or warrants held by the holder, and the holder's name and post office address. Source: SL 1933, ch 160, §2; SDC 1939, §12.0814; SL 2016, ch 44, §61.
SD Codified L § 7-22-15 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-15 - Warrants to be paid in order of registration_Notices to be sent by treasurer--Termination of interest.

7-22-15. Warrants to be paid in order of registration--Notices to be sent by treasurer--Termination of interest.All registered warrants shall be paid in the order of registration and the treasurer, as soon as money sufficient for the payment of the warrants is received to the credit of the particular fund upon which the warrants are drawn, shall immediately notify by mail the persons in whose names the warrants are drawn. If the treasurer receives written notice from some other person that such person is the holder of the warrant, then the treasurer shall notify the other person and interest upon the warrants shall cease. The treasurer shall pay and cancel the warrants upon presentation of the written notice. 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, §12.0813; SL 2016, ch 44, §62.
SD Codified L § 7-22-16 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-16 - Purchase of warrants by treasurer prohibited--Forfeiture of amount due.

7-22-16. Purchase of warrants by treasurer prohibited--Forfeiture of amount due.No county treasurer may either directly or indirectly contract for or purchase any warrant issued by the county for which the treasurer receives any discount whatever upon the sum due on the warrant. If the treasurer contracts for or purchases any warrant, the treasurer is not allowed in settlement the amount of the warrant or any part of the warrant. The treasurer shall forfeit the whole amount due on the warrant to be recovered by civil action at the suit of the state for the use of the county. Source: SL 1868-9, ch 25, §103; PolC 1877, ch 28, §99; CL 1887, §1660; RPolC 1903, §2237; RC 1919, §6952; SDC 1939, §12.0815; SL 2016, ch 44, §63.
SD Codified L § 7-22-17 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-17 - Cancellation of check or warrant not presented within two years of issuance--Notation in register.

7-22-17. Cancellation of check or warrant not presented within two years of issuance--Notation in register.The board of county commissioners may, by resolution, cancel any check or warrant that has not been presented for payment at any time within two years of the date on which the check or warrant was issued. Upon such resolution the county auditor shall note the cancellation in the check or warrant register. Source: SL 1887, ch 37, §§1, 2; CL 1887, §§589, 590; RPolC 1903, §§827, 828; RC 1919, §§5874, 5875; SDC 1939, §12.1905; SDCL, §7-22-5; SL 1968, ch 19; SL 1976, ch 75, §1.
SD Codified L § 7-22-18 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 22 - County Warrants And Disbursements|Section 7-22-18 - Payment of old checks or warrants at direction of commissioners.

7-22-18. Payment of old checks or warrants at direction of commissioners.Notwithstanding any provision for cancellation of checks or warrants, the board of county commissioners shall direct the payment of any properly issued check or warrant to any person entitled to payment thereof within a period of six years from date of issue thereof and may direct payment of checks or warrants more than six years from date of issue thereof. Source: SL 1976, ch 75, §2.
SD Codified L § 7-23-5 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 23 - Accounting For County Funds|Section 7-23-5 - Annual examination and accounting for tax sales and receipts.

7-23-5. Annual examination and accounting for tax sales and receipts.It shall be the duty of the board of county commissioners, at each annual meeting of such board to examine the county treasurer's "tax-sale book" and "stub receipts," and ascertain the amount of redemption money in the treasury and compel such treasurer to account for the same. Source: SL 1879, ch 49, §10; CL 1887, §616; RPolC 1903, §856; RC 1919, §5892; SDC 1939, §12.1907.