reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes › Section 9-21A-10 - Platting or construction in rural district--Report--Transfer to urban district.

9-21A-10. Platting or construction in rural district--Report--Transfer to urban district.
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, industrial, or urban residential development or improvement to be situated on such parcel or any part thereof, the board or officer approving such plat or building permit shall report this to the governing body, which shall make and enter an order transferring such parcel from the rural service district to the urban service district.
Source:
SL 1972, ch 68, §8.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes › Section 9-21A-11 - Filing ordinance, amendment, or order with county auditor.

9-21A-11. Filing ordinance, amendment, or order with county auditor.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 21A - Classification Of Urban And Rural Property For Tax Purposes › Section 9-21A-12 - Certification of tax levy to county auditor--Allocation and spread of levies.

9-21A-12. Certification of tax levy to county auditor--Allocation and spread of levies.
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 proportion to the assessed valuation thereof. The remaining amount of the taxes levied each year shall be allocated by the county auditor to the urban service district and the rural service district in amounts proportionate to the current benefit ratio times the current benefit between the full and true values of all taxable property within the urban service district and all taxable property within the rural service district. Within each district, the amount so allocated shall be spread upon all taxable property in proportion to the assessed valuation thereof.
Source:
SL 1972, ch 68, §9.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-1 - Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.

9-22-1. Receipts paid into municipal treasury--Funds designated by annual appropriation ordinance.
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 appropriation ordinance shall designate to what fund or funds such money shall be applied.
Source:
SL 1913, ch 119, §117; RC 1919, §6340; SDC 1939, §45.1412.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-2 - Treasurer to receive moneys of municipality--Accounting.

9-22-2. Treasurer to receive moneys of municipality--Accounting.
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 governing body may from time to time direct.
Source:
SL 1890, ch 37, art VIII, §2; RPolC 1903, §1248; SL 1913, ch 119, §69; RC 1919, §6289; SDC 1939, §45.1121.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-3 - Duplicate receipts given by treasurer--Filing with auditor or clerk.

9-22-3. Duplicate receipts given by treasurer--Filing with auditor or clerk.
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, ch 37, art VIII, §6; RPolC 1903, §1252; SL 1913, ch 119, §73; RC 1919, §6293; SDC 1939, §45.1125.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-4 - Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.

9-22-4. Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.
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 disclosed on that year's financial report. Evidence of the debt removed from the records by the formal action of the governing body shall be retained by the municipality to support possible subsequent collection of that debt.
Source:
SDC Supp 1960, §45.0201-1 (23) as added by SL 1964, ch 138; SL 1974, ch 74; SL 1979, ch 57.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-5 - Municipal funds kept separate and not used for personal benefit.

9-22-5. Municipal funds kept separate and not used for personal benefit.
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, ch 37, art VIII, §7; RPolC 1903, §1253; SL 1913, ch 119, §74; RC 1919, §6294; SDC 1939, §45.1126.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-6 - Designation of depositories for municipal funds.

9-22-6. Designation of depositories for municipal funds.
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:
SL 1913, ch 119, §122; RC 1919, §6344; SL 1919, ch 272; SL 1921, ch 335; SL 1925, ch 236; SL 1929, ch 188; SDC 1939, §45.1423; SL 1943, ch 166; SL 1959, ch 270; SL 1974, ch 39, §15.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-6.1 - Savings and loan associations as official depositories.

9-22-6.1. Savings and loan associations as official depositories.
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 Corporation. The amount so invested in any one association may not exceed the amount which is covered by such insurance unless such association qualifies as a savings and loan depository as provided by chapter 4-6A.
Source:
SL 1974, ch 303; SL 1982, ch 45, §3.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-6.2 - Domestic federal credit union as official depository--Requirement.

9-22-6.2. Domestic federal credit union as official depository--Requirement.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-11 - Interest from deposited funds property of municipality.

9-22-11. Interest from deposited funds property of municipality.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-12 - Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.

9-22-12. Investment of debt service funds, surplus, utility revenues and bond proceeds--Special assessment bonds and certificates--Interest on investments.
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 public utilities and having an accumulation of earned reserve or earned surplus funds therefrom, and every municipality having sold its bonds, the proceeds from the sale of which, in the opinion of the governing body, are temporarily not required to carry out the purpose for which the bonds were issued shall keep the accumulations in said funds deposited with the lawful depositories, or invested in registered warrants or bonds of any municipal or public corporation, including those of the municipality issuing such bonds, of the State of South Dakota, or bonds of the United States, or bonds or securities of any kind issued by the State of South Dakota. Nothing herein contained, however, shall be deemed to prevent the transfer, when authorized by law, of special assessment bonds and certificates issued on account of any local improvement to the debt service fund for general obligation bonds, the proceeds of which have been used to finance such improvement. The interest accruing on such investment shall be credited to such fund from which the investment was made.
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 190, §5.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-13 - Maturity dates of securities in which debt service funds invested.

9-22-13. Maturity dates of securities in which debt service funds invested.
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 States or of the State of South Dakota.
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 190, §5.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-14 - Tax levy to retire bonds held by debt service fund.

9-22-14. Tax levy to retire bonds held by debt service fund.
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 returned to the respective fund for that purpose.
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 190, §5.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-15 - Resolution required for investment transactions.

9-22-15. Resolution required for investment transactions.
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 190, §5.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-16 - Separate accounting for funds and appropriations.

9-22-16. Separate accounting for funds and appropriations.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-17 - Receipt and application of special assessment money--Cancellation of certificates.

9-22-17. Receipt and application of special assessment money--Cancellation of certificates.
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 be canceled and preserved as vouchers in his office.
Source:
SL 1890, ch 37, art VIII, §9; RPolC 1903, §1255; SL 1913, ch 119, §76; RC 1919, §6296; SDC 1939, §45.1128; SL 1988, ch 81, §7.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-18 - Register of warrants paid--Examination by finance committee.

9-22-18. Register of warrants paid--Examination by finance committee.
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 committee of the governing body at the time of making the report required by §9-22-20.
Source:
SL 1890, ch 37, art VIII, §8; RPolC 1903, §1254; SL 1913, ch 119, §75; RC 1919, §6295; SDC 1939, §45.1127.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-19 - Treasurer's monthly settlement with auditor or clerk.

9-22-19. Treasurer's monthly settlement with auditor or clerk.
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, and all such evidences of indebtedness shall be canceled by him and have written or stamped thereon the date of their payment.
Source:
SL 1890, ch 37, art VIII, §2; RPolC 1903, §1248; SL 1913, ch 119, §69; RC 1919, §6289; SDC 1939, §45.1121.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-20 - Treasurer's reports to governing body.

9-22-20. Treasurer's reports to governing body.
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; SL 1913, ch 119, §75; RC 1919, §6295; SDC 1939, §45.1127.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-21 - Annual financial report--Publication--Filing.

9-22-21. Annual financial report--Publication--Filing.
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 and where and in what amounts the funds are deposited or invested. The report shall be published in the official newspaper, or any other newspaper as the governing body may direct within thirty days after the report is made to the governing body or on completion of an annual audit. By the last day of May each year the financial officer shall file a copy of the report with the Department of Legislative Audit.
Source:
SDC 1939, §45.1120; SL 1961, ch 248; SL 1974, ch 75; SL 1977, ch 73, §3; SL 1983, ch 61; SL 1997, ch 50, §1; SL 2018, ch 53, §1.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-22 - Bond record maintained by auditor or clerk.

9-22-22. Bond record maintained by auditor or clerk.
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 principal and interest of such bonds.
Source:
SL 1890, ch 37, art VII, §2; RPolC 1903, §1245; SL 1913, ch 119, §66; RC 1919, §6286; SL 1921, ch 314; SDC 1939, §45.1120; SL 1961, ch 248.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-23 - Annual estimate by auditor or clerk of expenses and revenue.

9-22-23. Annual estimate by auditor or clerk of expenses and revenue.
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 budget form shall be similar to that recommended in the municipal accounting manual provided by §4-11-6.
Source:
SL 1890, ch 37, art VII, §2; RPolC 1903, §1245; SL 1913, ch 119, §66; RC 1919, §6286; SL 1921, ch 314; SDC 1939, §45.1120; SL 1961, ch 248; SL 1971, ch 63; SL 1977, ch 73, §4.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 22 - Custody And Accounting For Municipal Funds › Section 9-22-24 - Municipal interfund loans.

9-22-24. Municipal interfund loans.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-1 - Itemized invoice and verified voucher required for claim--Prepayment of claims.

9-23-1. Itemized invoice and verified voucher required for claim--Prepayment of claims.
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 have been received. The invoice and voucher required by this section shall be filed in the office of the municipal finance officer. However, the governing body of any municipality may authorize the prepayment of claims against the municipality for services before they have been provided if the municipality has adopted an ordinance in advance that specifies the maximum amount allowable for any such prepayment and if a service contract exists.
Source:
SL 1909, ch 128, §1; RC 1919, §6337; SDC 1939, §45.1407; SL 1983, ch 122, §3; SL 2013, ch 38, §1.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-2 - Claim to be itemized--Memorandum in minutes of governing body.

9-23-2. Claim to be itemized--Memorandum in minutes of governing body.
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, §6346; SDC 1939, §45.1410.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-2.1 - Municipal board requisitions for warrants--Signatures.

9-23-2.1. Municipal board requisitions for warrants--Signatures.
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 secretary, upon the city auditor or finance officer, as the case may be, for warrants upon the city treasurer to be issued as provided in §9-23-3.
Source:
SL 1973, ch 53, §1.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-3 - Warrant required for disbursements from treasury--Bonds and coupons.

9-23-3. Warrant required for disbursements from treasury--Bonds and coupons.
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 may be paid upon presentation, or in case the same are payable at some place other than the municipality, then the money for their redemption shall be sent to the place where they are payable in time to meet such payment when due.
Source:
PolC 1877, ch 24, §26; CL 1887, §1047; SL 1890, ch 37, art VIII, §3; RPolC 1903, §§1249, 1445; SL 1913, ch 119, §70; RC 1919, §6290; SDC 1939, §45.1122.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-4 - Warrants paid or registered on presentation.

9-23-4. Warrants paid or registered on presentation.
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, ch 119, §71; RC 1919, §6291; SDC 1939, §45.1123.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-5 - Warrants paid in order of presentation.

9-23-5. Warrants paid in order of presentation.
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 1913, ch 359; RC 1919, §§6291, 6973; SDC 1939, §§45.1123, 45.1418; SL 1950 (SS), ch 11, §1.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-6 - Notation on back of paid warrant.

9-23-6. Notation on back of paid warrant.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-7 - Endorsement of warrant for payment by depository.

9-23-7. Endorsement of warrant for payment by depository.
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 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. 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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-8 - Warrant register maintained by treasurer--Contents.

9-23-8. Warrant register maintained by treasurer--Contents.
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 payment when made, the amount of interest and the total amount paid thereon, with the date when notice to the person in whose name such warrant is registered is mailed as provided in §9-23-19.
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, §45.1420.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-9 - Registration of warrants presented but not paid.

9-23-9. Registration of warrants presented but not paid.
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, ch 50, §3; CL 1887, §1673; SL 1893, ch 57, §1; RPolC 1903, §2253; RC 1919, §6975; SDC 1939, §45.1421.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-10 - Endorsement of warrants not paid for want of funds--Registration not required.

9-23-10. Endorsement of warrants not paid for want of funds--Registration not required.
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; PolC 1877, ch 50, §3; CL 1887, §1673; SL 1893, ch 57, §1; RPolC 1903, §2253; RC 1919, §6975; SDC 1939, §45.1421.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-11 - Registered warrants paid in order of registration.

9-23-11. Registered warrants paid in order of registration.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-12 - Interest payable on warrants not paid for want of funds.

9-23-12. Interest payable on warrants not paid for want of funds.
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, §45.1418; SL 1950 (SS), ch 11, §1; SL 1982, ch 74.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-13 - Resolution for annual payment of interest on register of warrants.

9-23-13. Resolution for annual payment of interest on register of warrants.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-15 - Call of registered warrants for annual payment of interest.

9-23-15. Call of registered warrants for annual payment of interest.
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 shall continue to call outstanding warrants for payment of interest in the order of registration as fast as funds are available therefor except as herein provided.
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, §45.1419.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-16 - Loss of priority by failure to present warrant for annual interest--Name and address filed with treasurer.

9-23-16. Loss of priority by failure to present warrant for annual interest--Name and address filed with 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. No holder of a registered warrant shall be entitled to payment in the order provided in §9-23-15 unless he shall first have filed with the treasurer a description of the warrant or warrants held by him and his name and post office address.
Source:
SL 1933, ch 160, §2; SDC 1939, §45.1419.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-17 - Endorsement and receipt for annual interest payment.

9-23-17. Endorsement and receipt for annual interest payment.
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, ch 160, §2; SDC 1939, §45.1419.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-18 - Priority retained by registered warrants not presented for annual interest payment.

9-23-18. Priority retained by registered warrants not presented for annual interest payment.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-19 - Call of registered warrants for payment--Termination of interest.

9-23-19. Call of registered warrants for payment--Termination of interest.
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 some other person that he is the holder of any such warrant, then the treasurer shall notify such other person.
Thereupon interest upon such warrants shall cease.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-20 - Cancellation of warrants on payment.

9-23-20. Cancellation of warrants on payment.
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.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-21 - Cancellation of check or warrant not timely presented--Notation in register.

9-23-21. Cancellation of check or warrant not timely presented--Notation in register.
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 note the cancellation in the check or warrant register.
Source:
SL 1976, ch 75, §3; SL 2001, ch 46, §1.
2023 South Dakota Codified Laws › Title 9 - Municipal Government › Chapter 23 - Municipal Warrants And Disbursements › Section 9-23-22 - Payment of old check or warrant at direction of governing body.

9-23-22. Payment of old check or warrant at direction of governing body.
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 submitted to the state unclaimed property office.
Source:
SL 1976, ch 75, §4; SL 2001, ch 46, §2.