reglab/housing_qa huggingface dataset:
SD Codified L § 7-21-18.1 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-18.1 - Unassigned general fund balance limitation.

7-21-18.1. Unassigned general fund balance limitation.The total unassigned fund balance of the general fund may not exceed forty percent of the total amount of all general fund appropriations contained in the budget for the next fiscal year. Source: SL 1981, ch 56, §2; SL 2004, ch 70, §1; SL 2016, ch 46, §1.
SD Codified L § 7-21-19 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-19 - Annual tax levy on property--Limitation on levies to be observed.

7-21-19. Annual tax levy on property--Limitation on levies to be observed.The board shall, after determining the amount of each fund pursuant to §7-21-18, levy a tax for each such fund sufficient to raise the required amount therefor. Nothing contained herein shall be construed to authorize any tax levy in excess of any limitation upon tax levies which are now or which may hereafter be imposed by any of the laws of this state. Source: SL 1927, ch 79, §17; SDC 1939, §12.2015.
SD Codified L § 7-21-20 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-20 - Appropriations to be within budget--Additions to budget prohibited.

7-21-20. Appropriations to be within budget--Additions to budget prohibited.The board of county commissioners must not at any time or in any manner whatsoever make or provide for any appropriation or appropriations or for any expenditure or expenditures for any purpose, object, or item whatever, other than in and by the annual budget for the fiscal year as hereinbefore provided, and must not after the approval and adoption of such annual budget for any fiscal year make or provide for any increase in or addition to any amount appropriated for any purpose, object, or item in such annual budget, save and except as provided by §§7-21-21 and 7-21-22. Source: SL 1927, ch 79, §10; SL 1929, ch 95; SDC 1939, §12.2008.
SD Codified L § 7-21-20.1 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-20.1 - State and federal grants expended without budget--Publication.

7-21-20.1. State and federal grants expended without budget--Publication.Any funds made available after the final budget is adopted by a county from state and federal grants for expenditure by the county shall be paid into the county treasury and may be expended without specific provision in the annual budget of the county. In this case the commissioners shall publish, in the official newspaper of the county, the purpose for which the expenditures were made and to whom the expenditures were made. Source: SL 1973, ch 42, §1; SL 1980, ch 56, §1.
SD Codified L § 7-21-21 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-21 - Supplemental budget for unanticipated disaster.

7-21-21. Supplemental budget for unanticipated disaster.In the event of an epidemic or disease or act of God, disaster, catastrophe, or accident, which results in damage to or destruction of any of the works, roads, buildings, or property of the county or any of its institutions or agencies, and the results of which have not been anticipated in the annual budget adopted for the fiscal year in which the same occur or take place, and which require the incurring of liabilities or expenditures of funds in connection with the suppression of the epidemic or disease, restoration of works, roads, buildings or property, or removing the menace above referred to, and restricted to causes where no other funds have been provided or appropriated therefor, the board may without further notice or hearing adopt a supplemental budget making and providing for an appropriation for the purpose and object, and for an amount deemed necessary, and may then incur liabilities or expend funds for such purpose, but not to exceed in the aggregate the amount specified in such supplemental budget. Source: SL 1927, ch 79, §10; SL 1929, ch 95; SDC 1939, §12.2008 (1).
SD Codified L § 7-21-22 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-22 - Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing.

7-21-22. Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing.In the event of the passage and enactment of any law during a fiscal year and after the adoption of the annual budget for a following fiscal year, imposing some new obligation or duty upon a county, or in the event of the failure to provide by the final budget a sufficient revenue to enable the county to conduct the indispensable functions of government in any department, or to pay just obligations upon the county for the necessary conduct of the courts, or for the necessary aid and support of the poor or to discharge any duty which it is the lawful duty of the county to discharge, and of which requires the incurring of liabilities or expenditures of funds for a purpose or object for which no provision has been made in the annual budget for such fiscal year, and when such occasion arises the board must make, approve, and adopt a supplemental budget providing therein for an appropriation for such purposes in such amount as the board may deem necessary, and such budget shall set out in detail each item for which an appropriation is made and the amount thereof. Notice of its intention to make and adopt such supplemental budget, as provided in this section, stating the purpose, object and items and the amount to be appropriated for each item, with the time and place when the same will be considered and adopted by the governing board, shall be given in such manner as the board may determine, provided that the time fixed for considering and adopting the same shall not be less than ten days from date when such notice is first given. Source: SL 1927, ch 79, §10; SL 1929, ch 95; SDC 1939, §12.2008 (2); SL 1943, ch 32; SL 1945, ch 33; SL 1947, ch 43.
SD Codified L § 7-21-23 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-23 - Procedural requirements for supplemental budgets.

7-21-23. Procedural requirements for supplemental budgets.All of the provisions of §§7-21-12 to 7-21-15, inclusive, with reference to the adoption of the resolution, signing of the resolution and budget, minute entries, and filing, shall apply to any supplemental budget made and adopted under the provisions of §7-21-21 or §7-21-22. Source: SL 1927, ch 79, §10; SL 1929, ch 95; SDC 1939, §12.2008; SL 1943, ch 32; SL 1945, ch 33; SL 1947, ch 43.
SD Codified L § 7-21-24 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-24 - Notice to county agencies of budget amounts.

7-21-24. Notice to county agencies of budget amounts.After the approval and adoption of the annual budget as provided in §7-21-12, and immediately after the approval and adoption of each supplemental budget, as provided in §7-21-21 or §7-21-22, the county auditor shall notify in writing before the beginning of the next fiscal year, each officer and board, and each employee in charge of an office, bureau, or department, and each head, person, or board in charge of an institution or agency of the county for which any appropriation is provided in such annual or supplemental budget of the amount of such appropriations and the same shall be itemized so as to show in detail each purpose and object and each item thereof for which any appropriation is provided and the amount thereof. Source: SL 1927, ch 79, §11; SDC 1939, §12.2009.
SD Codified L § 7-21-25 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-25 - Debts and liabilities exceeding appropriated amounts prohibited.

7-21-25. Debts and liabilities exceeding appropriated amounts prohibited.Unless specially and expressly authorized by law, it shall be unlawful for the board of county commissioners or any member thereof, or for any officer of any county or any employee thereof in charge of any institution or agency of a county, to contract any indebtedness or incur any liabilities for or in behalf of the county, in any manner whatsoever, either for a purpose, object, or item for which no appropriation is provided in the budget of such county for the fiscal year in which such indebtedness is attempted to be contracted or liability attempted to be created, or in excess of the amount of any specific appropriation for any purpose, object, or item set forth in the budgets of such county, for the fiscal year in which such indebtedness is attempted to be contracted or liability attempted to be created. Source: SDC 1939, §12.2020; SL 1995, ch 7, §2.
SD Codified L § 7-21-26 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-26 - Excessive debts, liabilities, and payments void.

7-21-26. Excessive debts, liabilities, and payments void.All orders, authorizations, allowances, contracts, payments, or agreements or liabilities to pay, made or attempted to be made in violation of this chapter, shall be void and shall never be the foundation of a claim against any county or against any institution or agency thereof, and all warrants, certificates, orders, or other evidences of indebtedness drawn or issued for the purpose of paying any indebtedness or liabilities incurred or created or attempted to be incurred or created in violation of the provisions of this chapter shall be void. Source: SL 1927, ch 79, §22; SDC 1939, §12.2021.
SD Codified L § 7-21-27 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-27 - Personal liability of officers and employees creating or paying debts exceeding appropriated amounts.

7-21-27. Personal liability of officers and employees creating or paying debts exceeding appropriated amounts.All officers, boards, and members of boards, employees, and all other persons authorizing, contracting, or incurring, or attempting to authorize, contract, or incur any indebtedness or liability for or in behalf of any county or any institution or agency thereof in violation of the provisions of this chapter, or auditing, allowing, ordering paid, drawing, or issuing warrants in payment of, or paying any claims or demands upon or against a county or any institution or agency thereof, for any liability or indebtedness attempted to be created or incurred in violation of the provisions of this chapter shall be jointly and severally liable in person and on their official bonds to the county or to the institution or agency thereof of which they are officers or employees, to the extent of any payment or payments made on such void claims. Source: SL 1927, ch 79, §23; SDC 1939, §12.2022.
SD Codified L § 7-21-28 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-28 - Liability for damages of officers and employees incurring debts exceeding appropriated amounts.

7-21-28. Liability for damages of officers and employees incurring debts exceeding appropriated amounts.All officers, boards, and members of boards, and employees of a county or any institution or agency thereof, authorizing, contracting, or incurring, or attempting to authorize, contract, or incur any indebtedness or liability for or in behalf of such county or institution thereof of which they are officers or employees, in violation of the provisions of this chapter, shall be jointly and severally liable in person and on their official bonds to the person, persons, corporation, or corporations damaged by such illegal authorization, indebtedness, or liability, to the extent of the loss sustained by such person, persons, corporation, or corporations. Source: SL 1927, ch 79, §23; SDC 1939, §12.2022.
SD Codified L § 7-21-29 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-29 - Proration of appropriations covering more than one year.

7-21-29. Proration of appropriations covering more than one year.In all cases where appropriations of money have heretofore or may hereafter be made for periods longer than one year, it shall be unlawful for the person or persons whose duty it is to expend such appropriation to audit, expend, or contract to pay more money in any one year than a pro rata share thereof; that is, the expenditures for 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, §12.1902.
SD Codified L § 7-21-30 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-30 - Constructive knowledge of county financial condition and limitations.

7-21-30. Constructive knowledge of county financial condition and limitations.All officers, boards, and members of boards, and employees of every county and of all of its agencies and institutions and all other persons and corporations, shall be charged with notice of the financial condition of the county, and of all of its institutions and agencies, the limitations imposed by the budget thereof, the appropriations contained therein, the condition of each thereof, and the claims against the same. Source: SL 1927, ch 79, §23; SDC 1939, §12.2022.
SD Codified L § 7-21-32.1 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-32.1 - Reimbursements from any budget activity added to the activity from which it was paid.

7-21-32.1. Reimbursements from any budget activity added to the activity from which it was paid.Any reimbursements received for unanticipated expenditures charged to any budget activity may be considered a supplemental budget and added to the budget activity from which it was paid. The supplement shall be recorded in the minutes of the proceedings of the board of county commissioners. Source: SL 1971, ch 51; SL 1974, ch 67; SL 1991, ch 63.
SD Codified L § 7-21-32.2 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-32.2 - Transfer of appropriation for contingencies.

7-21-32.2. Transfer of appropriation for contingencies.No expenditures shall be charged to the line item authorized for by §7-21-6.1, but such appropriated amount may be transferred, by resolution of the board, to any other appropriation in which insufficient amounts were provided or for items for which no appropriation was provided. 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 county general fund to such other fund in the amount of the budget transfer. Source: SL 1974, ch 66, §§1, 2.
SD Codified L § 7-21-33 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-33 - Uncollected taxes not considered asset in computing debt limitation.

7-21-33. Uncollected taxes not considered asset in computing debt limitation.Whenever it shall be necessary to compute the indebtedness of a county or of any of its institutions or agencies, for bonding or other indebtedness purposes, delinquent taxes and taxes levied for the purposes set forth in the budget of the county shall not be considered an asset, but shall be deemed for such purposes to have been already pledged and expended for the purposes, objects, and items set forth in the budget; provided however, that all taxes levied for the payment and redemption of bonds, warrants, or other public debts, shall be deemed a competent and sufficient asset to be considered in the calculation of any constitutional or statutory limitation. Source: SL 1927, ch 79, §20; SDC 1939, §12.2019.
SD Codified L § 7-21-34 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-34 - Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed.

7-21-34. Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed.Whenever moneys shall have been actually provided for any funds of the county by a levy of taxes and such moneys shall not have been actually collected and covered into the county treasury but concerning the receipt of which moneys there can be no question, the board of county commissioners is authorized, by a unanimous vote, to anticipate the receipt of such moneys into such fund by drawing temporarily upon the moneys in any other fund of the county for which there shall not be immediate use.Any fund temporarily depleted by virtue of the foregoing provision shall be fully restored within nine months after a draft upon the same for the benefit of another fund shall have been made, and the moneys coming into the latter fund shall first be used to restore such depletion. The board shall provide, at the time of making such withdrawal, for reimbursing the fund from which moneys are thus temporarily withdrawn. Source: SL 1921, ch 337; SDC 1939, §12.1903; SL 1970, ch 20, §1 (1); SL 1975, ch 76, §12.
SD Codified L § 7-21-35 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-35 - Annual determination of delinquent real estate taxes.

7-21-35. Annual determination of delinquent real estate taxes.The board of county commissioners must, at its regular meeting in January of each year, ascertain and determine the total amount of taxes levied by such county on all real estate payable during the fiscal year just ended and which remained delinquent and unpaid at the close of such fiscal year excluding therefrom any and all amounts added thereto for penalties, interest, and costs of publication because of such delinquency, such delinquent taxes being so segregated as to show the amount thereof levied for each particular fund of the county. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-36 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-36 - Annual determination of warrants, claims and liabilities outstanding.

7-21-36. Annual determination of warrants, claims and liabilities outstanding.The board of county commissioners must also, at the same time, ascertain and determine the total amount of all warrants issued against each fund payable out of the appropriations for such fiscal year and which remain outstanding and unpaid at the close of such fiscal year because of insufficient money in the fund on which drawn to pay the same, together with the amount of interest accrued thereon, and also the amount of all claims and liabilities payable out of the appropriations for such preceding year for which no warrants have been issued, and the total amount of such claims and liabilities payable out of each particular fund. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-37 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-37 - Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities.

7-21-37. Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities.For the purpose of providing funds for the payment of outstanding warrants and claims and liabilities, the board of county commissioners may, whenever the total amount of delinquent taxes for the preceding year on real estate payable into any fund shall be more than five percent of the total amount of taxes levied on real estate during the preceding year, without being required to submit the question of so doing to any election, by a resolution provide for the borrowing of money for the fund in an amount equal to the excess of delinquent taxes over five percent and shall issue certificates of indebtedness therefor, which shall be in denomination of one hundred dollars or multiples thereof, shall bear interest at a rate to be negotiated by the parties from the date thereof until paid and redeemed and shall be registered in the office of the county treasurer. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014; SL 1983, ch 28, §9.
SD Codified L § 7-21-38 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-38 - Form of certificates of indebtedness against delinquent tax fund.

7-21-38. Form of certificates of indebtedness against delinquent tax fund.The certificates of indebtedness issued pursuant to §7-21-37 shall be in substantially the same form as warrants drawn against the general fund of the county, except that they shall be known as certificates of indebtedness and each shall recite in the body thereof that it is drawn against and the principal and interest thereof is payable out of a special fund to be known as the "Delinquent tax fund for the fiscal year ending December 31st, 20____," and will be called in and paid and redeemed whenever there is sufficient money in such fund applicable for such purposes. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-39 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-39 - Sale or exchange of delinquent tax certificates of indebtedness.

7-21-39. Sale or exchange of delinquent tax certificates of indebtedness.Certificates of indebtedness issued pursuant to §7-21-37 may be sold by the board at either public or private sale, but shall not be sold at less than their par value, or may be exchanged for such outstanding warrants, dollar for dollar with accrued interest thereon, but no brokerage, legal, or other fees, or commissions of any kind shall be paid to any person or corporation for negotiating or assisting in the preparation, sale, or exchange thereof. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-40 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-40 - Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities.

7-21-40. Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities.The moneys so borrowed for each of such funds shall be deposited to the credit thereof and shall be used for the purpose of paying and redeeming the outstanding warrants drawn against such funds, and the claims and liabilities created, during such fiscal year, together with the interest thereon, and it shall be the duty of the treasurer immediately upon receiving the money so borrowed to deposit the same to the credit of the proper funds and to call in for payment such warrants, claims, and liabilities or so much thereof as such money will pay. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.
SD Codified L § 7-21-41 (2021)
2021 South Dakota Codified Laws|Title 7 - Counties|Chapter 21 - County Budget And Appropriations|Section 7-21-41 - Resolution creating delinquent tax fund--Tax collections paid into fund.

7-21-41. Resolution creating delinquent tax fund--Tax collections paid into fund.Such resolution must create a fund to be known as the "Delinquent tax fund for the fiscal year ending December 31st, 20____," and shall provide that all delinquent taxes levied during such fiscal year for the funds for which such money has been borrowed, together with all penalties, interest, and costs added thereto, shall be, as fast as the same are collected, paid into and deposited to the credit of such fund, and shall be used for the payment of principal of and interest on such certificates of indebtedness and for no other purpose. Source: SL 1927, ch 79, §16; SDC 1939, §12.2014.