reglab/housing_qa huggingface dataset:
SD Codified L § 9-21-18 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-18 - Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.

9-21-18. Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.It is a Class 2 misdemeanor for the officers of any municipality, unless expressly authorized by law, to contract any debt or incur any pecuniary liability, for the payment of either the principal or interest, for which during the current year or any subsequent year it will be necessary to levy on the taxable property of such municipality a higher rate of tax than the maximum rate prescribed by law.Every such contract shall be null and void in regard to any obligation thereby imposed on the municipality on behalf of which such contract purports to be made.Every officer who makes or participates in making or authorizes the making of any such contract shall be held individually liable for its performance.Every officer present when any such unlawful contract was made or authorized to be made shall be deemed to have made or to have participated in making or to have authorized the making of the same, as the case may be, unless he dissented therefrom and entered or caused to be entered such dissent on the records of such municipality. Source: SL 1897, ch 28, §140; RPolC 1903, §2243; RC 1919, §6957; SDC 1939, §45.1416; SL 1981, ch 43, §17.
SD Codified L § 9-21-18.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-18.1 - Municipality authorized to enter into lease-purchase agreements.

9-21-18.1. Municipality authorized to enter into lease-purchase agreements.The provisions of §9-21-18 or any other provision of law notwithstanding, any municipality may enter into a lease-purchase agreement for a term of years, not exceeding ten years for equipment and twenty years for an improvement to real property, for the purchase or lease by the municipality of real or personal property. Any lease-purchase agreement for a term exceeding one year requires the approval of more than sixty percent of the members-elect of the governing body of the municipality. Source: SL 1995, ch 37, §2; SL 2018, ch 52, §1.
SD Codified L § 9-21-19 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-19 - Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.

9-21-19. Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.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 general purposes and shall designate the amount to be applied upon each fund. It shall also specify the amount levied to pay the interest on each outstanding bond issue, and the amount levied for the purpose of each debt service fund established to pay the principal of each series of bonds when matured. Source: SL 1890, ch 37, art X, §7; RPolC 1903, §1229, subdiv 3; SL 1913, ch 119, §115; RC 1919, §6334; SL 1921, ch 295, §1; SDC 1939, §45.1402; SL 1953, ch 257; SDC Supp 1960, §45.1402 (2).
SD Codified L § 9-21-20 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-20 - Certification of annual tax levy to county auditor.

9-21-20. Certification of annual tax levy to county auditor.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 purposes ..........For interest and debt service fund .......... Source: SL 1913, ch 119, §115; RC 1919, §6334; SL 1921, ch 295, §1; SDC 1939, §45.1402; SL 1953, ch 257; SDC Supp 1960, §45.1402 (5); SL 1992, ch 60, §2.
SD Codified L § 9-21-21 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-21 - Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.

9-21-21. Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.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 issue a warrant, nor may any mayor or finance officer sign, issue, or deliver any warrant, nor may any finance officer pay any warrant, issued in violation of the provisions of this section. A violation of this section is a Class 2 misdemeanor.Upon conviction of a violation of this section the court in which such conviction is had may in its discretion enter an order removing the member of the governing body or other officer so convicted from his office. Source: SL 1890, ch 37, art XV, §3; RPolC 1903, §1246; SL 1913, ch 119, §119; SL 1915, ch 117, §1; RC 1919, §6342; SDC 1939, §§45.1414, 45.9902; SL 1976, ch 82; SL 1981, ch 43, §18; SL 1993, ch 72.
SD Codified L § 9-21-22 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-22 - Maximum obligations under appropriation.

9-21-22. Maximum obligations under appropriation.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 from sources other than such tax levy prior to the second Monday in May of each fiscal year, except under appropriation made exclusively for the purchase of land or buildings or the erection of buildings for the municipality. Source: SL 1890, ch 37, art VII, §3; RPolC 1903, §1246; SL 1913, ch 119, §120; SL 1915, ch 117, §2; RC 1919, §6343; SDC 1939, §45.1415.
SD Codified L § 9-21-23 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-23 - Proration of expenditures under appropriation for more than one year.

9-21-23. Proration of expenditures under appropriation for more than one year.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 108, §1; RPolC 1903, §310; RC 1919, §6959; SDC 1939, §45.1417.
SD Codified L § 9-21-24 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-24 - Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.

9-21-24. Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.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 quarterly by such treasurer to the treasurer of such municipality to be expended under the direction of its governing body in the improvement of the streets, alleys, highways, or public grounds thereof.This section shall not apply to taxes levied by the county and state. Source: SL 1887, ch 147, §1; CL 1887, §1167; RPolC 1903, §1534; RC 1919, §6524; SL 1919, ch 333, §67; SDC 1939, §45.1426.
SD Codified L § 9-21-24.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-24.1 - Encumbrance of unexpended appropriations for obligations incurred but not paid.

9-21-24.1. Encumbrance of unexpended appropriations for obligations incurred but not paid.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 amount encumbered. The auditor, clerk, or finance officer shall keep a detailed listing by payee and amount supporting such amount shown in the resolution for examination at the time of audit. Source: SL 1971, ch 61; SL 1976, ch 74, §1; SL 1979, ch 56.
SD Codified L § 9-21-25 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-25 - Diversion of money belonging to funds prohibited.

9-21-25. Diversion of money belonging to funds prohibited.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; SL 1955, ch 204; SL 1965, ch 213.
SD Codified L § 9-21-25.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-25.1 - Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.

9-21-25.1. Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.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 other than general fund revenues, a transfer of fund balances may be made from the municipal general fund to such other fund in the amount of the budget transfer. At no time shall the balance in the contingency fund exceed five percent of the total municipal budget. Source: SL 1975, ch 95, §2.
SD Codified L § 9-21-26.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-26.1 - Transfer of surplus funds--Restrictions.

9-21-26.1. Transfer of surplus funds--Restrictions.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 a sufficient amount is left to pay all outstanding warrants drawn against the fund, together with any other indebtedness or contemplated expenditures from the fund for the current fiscal year. No money may be transferred from any sinking or interest fund unless sufficient money is left to pay all interest which may accrue on and the principal of all outstanding bonds. If there remains in the treasury of any municipality 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 served, and there remains no further use for such balance for the purpose for which it was created, the governing board of the municipality may transfer such balance to any other fund of the municipality or subdivision to which such balance belongs. Enterprise funds are not construed to be special funds for purposes of this section. Source: SL 1993, ch 73, §2.
SD Codified L § 9-21-27 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-27 - Transfer of bond redemption funds allowed if certain amount is retained.

9-21-27. Transfer of bond redemption funds allowed if certain amount is retained.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 bonds and to pay any interest which will accrue on the bonds. Source: SL 1913, ch 119, §118; RC 1919, §6341; SDC 1939, §45.1413; SL 1939, ch 187; SL 1955, ch 204; SL 1965, ch 213; SL 1988, ch 77.
SD Codified L § 9-21-28 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-28 - Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.

9-21-28. Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.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 the governing body of the municipality and accepted by a majority vote of the governing body of such school district.No funds shall be transferred that are acquired through legal tax levy in the municipality. All such funds may be transferred by the school district to the general fund or the capital outlay fund of such school district. Source: SL 1947, ch 220, §§1, 2; SDC Supp 1960, §45.1436; SL 2005, ch 98, §2.
SD Codified L § 9-21-29 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-29 - Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds.

9-21-29. Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds.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 source are remitted to the municipality, the county auditor shall send to the municipal finance officer or treasurer a statement showing the exact source and amount of such funds. Source: SL 1977, ch 74; SL 1988, ch 78, §1.
SD Codified L § 9-21-30 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-30 - Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amount of funds.

9-21-30. Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amount of funds.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 percent per month based on the receipts for the first thirty days of delinquency or part thereof and, thereafter, one percent per month for each month or part thereof. When any funds which have been collected by the county for the municipality from taxes and from any other source are remitted to the municipality, the county auditor shall send to the municipal finance officer a statement showing the exact source and amount of the funds. Source: SL 1986, ch 75; SL 1988, ch 78, §2.
SD Codified L § 9-21-31 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-31 - Capital replacement reserve fund authorized.

9-21-31. Capital replacement reserve fund authorized.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.
SD Codified L § 9-21-32 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-32 - Internal service fund for equipment purchases authorized--Equipment defined.

9-21-32. Internal service fund for equipment purchases authorized--Equipment defined.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 any municipal department or agency. For purposes of this section, the term, equipment, includes machinery, motor vehicles, and any other equipment or personal property. Source: SL 2005, ch 51, §1.
SD Codified L § 9-21-33 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-33 - Contributions to technical colleges.

9-21-33. Contributions to technical colleges.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 general fund, the capital outlay fund, or both. Source: SL 2014, ch 93, §1, eff. Mar. 28, 2014; SL 2020, ch 61, § 35.
SD Codified L § 9-21-34 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-34 - Municipal appropriation--Deadlines.

9-21-34. Municipal appropriation--Deadlines. 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 shall, by ordinance, establish budget hearing and publication deadlines pursuant to § 9-19-7. Source: SL 2021, ch 41, § 1.
SD Codified L § 9-21-34.1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21 - Tax Levies And Appropriations|Section 9-21-34.1 - Municipal appropriation--Moved deadline--Certification.

9-21-34.1. Municipal appropriation--Moved deadline--Certification. 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 municipality is situated in the following form:For general purposes..........For interest and debt service fund.......... Source: SL 2021, ch 41, § 2.
SD Codified L § 9-21A-1 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-1 - Legislative intent and purpose.

9-21A-1.Legislative intent and purpose.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 consistent with the provisions herein. Source: SL 1972, ch 68, §1; SL 1974, ch 73, §1; SL 1994, ch 68, §1.
SD Codified L § 9-21A-2 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-2 - Definition of terms.

9-21A-2. Definition of terms.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 placed by the governing body thereof within the rural service district as provided by this chapter;(3)"Urban property," all platted property developed for commercial, industrial, or urban residential purposes within the corporate limits of municipalities and placed by the governing body thereof within the urban service district as provided by this chapter. Source: SL 1972, ch 68, §2; SL 1974, ch 73, §2; SL 1994, ch 68, §2.
SD Codified L § 9-21A-3 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-3 - Establishment of urban service district and rural service district by ordinance.

9-21A-3. Establishment of urban service district and rural service district by ordinance.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 and for purposes of all the municipal ad valorem property taxes, except those levied for the payment of bonds. Source: SL 1972, ch 68, §3; SL 2003, ch 45, §1.
SD Codified L § 9-21A-4 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-4 - Rural service district--Lands included.

9-21A-4. Rural service district--Lands included.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 urban residential purposes, and for these reasons are not benefited to the same degree as other lands by municipal services financed by general taxation. The rural service district may include lands which are not contiguous to one another. The ordinance may designate lands outside the municipality which, if annexed, shall be included within the rural service district. Source: SL 1972, ch 68, §4.
SD Codified L § 9-21A-5 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-5 - Urban service district--Lands included.

9-21A-5. Urban service district--Lands included.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.
SD Codified L § 9-21A-6 (2021)
2021 South Dakota Codified Laws|Title 9 - Municipal Government|Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes|Section 9-21A-6 - Agricultural land annexed--Limitation on tax levy and assessed value.

9-21A-6. Agricultural land annexed--Limitation on tax levy and assessed value.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 remains rural property as defined by this chapter. Source: SL 1972, ch 68, §5.