reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-42 - Redemption of certificates of indebtedness from delinquent tax fund.

7-21-42. Redemption of certificates of indebtedness from delinquent tax fund.
The treasurer shall, whenever there shall be any money in any delinquent tax fund sufficient to pay one or more of the certificates of indebtedness issued against such fund with accrued interest, call the same in for payment and redemption in the same manner that warrants against the general fund of the county are called in for payment and redemption, and interest on such certificates shall cease on the date specified in the notice calling such certificates in for payment.
Source:
SL 1927, ch 79, §16; SDC 1939, §12.2014.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-43 - Apportionment of unused balance in delinquent tax fund.

7-21-43. Apportionment of unused balance in delinquent tax fund.
If, after all certificates of indebtedness drawn against any delinquent tax fund shall have been fully paid, there remains any balance in such fund, such balance shall be apportioned to the several funds for which money was borrowed in proportion to the total amount of taxes levied for each fund in such fiscal year, and such fund shall thereupon be terminated and all delinquent taxes for such year thereafter paid shall be apportioned to the funds for which the same were originally levied.
Source:
SL 1927, ch 79, §16; SDC 1939, §12.2014.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-44 - Unused appropriations terminated at end of year--Consideration in next budget.

7-21-44. Unused appropriations terminated at end of year--Consideration in next budget.
All appropriations for the expenditure of public moneys contained in the annual and supplemental budgets for such fiscal year, shall cease to be in effect at the expiration of the fiscal year for which the same were made, except as provided in §7-21-45, and any unused balance appropriated shall be used and considered as revenue in making levy to cover expenditures in the next budget.
Source:
SL 1927, ch 79, §14; SDC 1939, §12.2012; SL 1975, ch 76, §7.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-44.1 - Unused contingency funds terminated at end of year.

7-21-44.1. Unused contingency funds terminated at end of year.
Any unused balance in the contingency budget shall revert at the close of the year and shall not be accumulated.
Source:
SL 1974, ch 66, §2.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-45 - Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.

7-21-45. Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.
The board of county commissioners may by resolution at its first meeting in January or within ten days thereafter encumber that portion of unexpended appropriations from the prior year for which legal obligations were incurred but were not paid. The resolution shall state the appropriation account and amount encumbered. The county auditor shall keep a detailed listing by payee and amount supporting such amount shown in the resolution.
Source:
SL 1927, ch 79, §15; SDC 1939, §12.2013; SL 1975, ch 76, §8; SL 1976, ch 74, §2.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-47 - Payment of claims against previous year's appropriation--Registration of warrants not paid.

7-21-47. Payment of claims against previous year's appropriation--Registration of warrants not paid.
Warrants issued for claims allowed against budget appropriations for the previous fiscal year which have been filed before the board's first meeting in January, shall be paid out of the fund on which drawn on the presentation to the treasurer of the county, and in case of insufficient funds on hand to pay such warrants, due to delinquent taxes or other failure of revenue, then such warrants, upon presentation to the treasurer, shall be registered and the amount necessary to pay such warrants, if not paid at the time of the adoption of the annual budget, shall be included in the next annual budget.
Source:
SL 1927, ch 79, §15; SDC 1939, §12.2013; SL 1975, ch 76, §9.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-48 - Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.

7-21-48. Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.
The board of county commissioners may transfer the surplus moneys that may be on hand in any of the several funds to such fund or funds as they may deem for the best interest of the county or may appropriate such surplus moneys to the payment of any outstanding indebtedness of the county. No moneys in any fund shall be transferred therefrom unless there be left in such fund sufficient money to pay all outstanding warrants drawn against such fund, together with any other indebtedness or contemplated expenditures from said fund for the current fiscal year. No money shall be transferred from any sinking or interest fund unless sufficient money be left therein to pay all interest which may accrue on and the principal of all outstanding bonds.
Source:
SL 1927, ch 79, §18; SL 1929, ch 99; SDC 1939, §12.2016.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-49 - Transfer of unused balance of special funds.

7-21-49. Transfer of unused balance of special funds.
Whenever there remains in the treasury of any county an unexpended balance of any special fund, and all claims against such fund have been fully paid, and the purpose for which it was created has been fully subserved, and there remains no further use for such balance for the purpose for which it was created, it shall be lawful for the board of county commissioners to transfer such balance to any other fund of the county or subdivision to which such balance belongs.
Source:
SL 1887, ch 144, §1; CL 1887, §602; RPolC 1903, §842; RC 1919, §5880; SDC 1939, §12.1904.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-51 - Accumulation of funds for capital outlay purposes.

7-21-51. Accumulation of funds for capital outlay purposes.
A board of county commissioners may, by resolution, authorize the accumulation of funds for a period longer than one year for a capital outlay purpose which is otherwise authorized by law. For the purpose of this section, the term, capital outlay purpose, includes any purpose which is extraordinary in nature, exceeds the funding ability of a single-budget year, and may result in the purchase of services, materials, supplies, or equipment. The resolution is enacted if approved by a vote of sixty percent or more of the governing body and shall clearly set forth the purposes for which the funds are to be accumulated and the maximum amount that may be accumulated. The funds to be accumulated shall be expended within eighty-four months from the date of the resolution. If the specific purpose for which the funds are accumulated is no longer necessary, the funds shall revert to the fund from which the funds were originally appropriated. The amount of accumulation for a specific purpose may not exceed five million dollars. The accumulation of funds pursuant to this chapter is in addition to any accumulation of funds authorized by §7-21-18.1.
Source:
SL 1985, ch 54; SL 1988, ch 73; SL 2008, ch 36, §1.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 21 - County Budget And Appropriations › Section 7-21-52 - Authority to create depreciation reserve for capital acquisitions.

7-21-52. Authority to create depreciation reserve for capital acquisitions.
The governing body of any county may, by resolution, create a depreciation reserve within any proprietary fund which may only be used for capital acquisitions, not to exceed the accumulated depreciation of the fixed assets of the respective fund. If the specific purpose for which the funds are accumulated is no longer necessary, the funds shall revert to the general fund. These funds are in addition to those authorized by §7-21-18.1
Source:
SL 1997, ch 47, §1.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-1 - Verified statement or invoice required before claim allowed against county--Contents--Jurors' and witnesses' claims exempt.

7-22-1. Verified statement or invoice required before claim allowed against county--Contents--Jurors' and witnesses' claims exempt.
Before any account, claim, or demand against any county for any obligation, property, or services for which the county is liable may be allowed, the person who has the account, claim, or demand shall:
(1)Submit in writing and verify that the account is just and true, the money charged was actually paid for the purposes stated; the property charged for was actually delivered or used for the purposes stated, and was of the value charged; and the services charged were actually rendered and of the value as charged. If the services were official, for which fees are prescribed by law, that the fees and amounts charged for the services are allowed by law and no part of the account, claim, or demand has been paid; or
(2)Present an invoice or verification which shall be attached to a county voucher, the latter being signed or verified by the county official who purchased the property or had the services rendered to the effect that the account is just and true; the money charged was actually paid for the purposes stated; the property charged for was actually delivered or used for the purposes stated, and was of the value charged; and the services charged for were actually rendered and of the value as charged. If the services were official, for which fees are prescribed by law, that the fees and amounts charged for the services are allowed by law and no part of the account, claim, or demand has been paid.
The provisions of this section do not apply to any claim or demand for the per diem of jurors or witnesses fixed by law.
Source:
SL 1883, ch 112, §87; CL 1887, §800; SL 1893, ch 56, §1; RPolC 1903, §861; SL 1911, ch 109; SL 1913, ch 151; RC 1919, §5897; SDC 1939, §12.1803; SL 1985, ch 55; SL 2016, ch 44, §58.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-2 - Warrant required for payment of claim against county.

7-22-2. Warrant required for payment of claim against county.
No claim against the county shall be paid otherwise than upon the allowance of the county commissioners upon the warrant of the county auditor, except one authorized to be allowed by some other person or tribunal, in which case the claim shall be paid upon the warrant of the county auditor upon the proper certificate of the person or tribunal allowing the same.
Source:
SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906; SL 1975, ch 76, §10.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-3 - Warrant required for disbursement of county funds--Contents.

7-22-3. Warrant required for disbursement of county funds--Contents.
No public money shall be disbursed by the county commissioners or any of them, but the same shall be disbursed by the county treasurer upon the warrant of the county auditor specifying the name of the party entitled to the same, on what account, and upon whose allowance, if not fixed by law.
Source:
SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906; SL 1975, ch 76, §11.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-4 - Numbering of warrants--Record maintained by auditor.

7-22-4. Numbering of warrants--Record maintained by auditor.
All such warrants shall be progressively numbered, and the numbers, date, and amount of each, and the name of the person to whom payable, and the purpose for which drawn, shall at the time of issuing the same be entered in a book kept by the auditor for that purpose.
Source:
SL 1887, ch 10, §7; CL 1887, §652; RPolC 1903, §887; RC 1919, §5948; SDC 1939, §12.0906.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-6 - Warrants paid in order of presentation.

7-22-6. Warrants paid in order of presentation.
All warrants upon the treasurer of any county shall be paid out of the fund on which they are drawn in the order of their presentation.
Source:
SL 1874-5, ch 74, §1; PolC 1877, ch 50, §1; CL 1887, §1671; RPolC 1903, §2251; SL 1913, ch 359; RC 1919, §6973; SDC 1939, §12.0812.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-7 - Endorsement of warrant for payment by county depository.

7-22-7. Endorsement of warrant for payment by county depository.
Every warrant for the payment of money issued by any county, which is not registered because of lack of funds with which to pay such warrant, shall be countersigned by the county treasurer, who shall also endorse on such warrant an order to the depository, by which such warrant is to be paid, to pay such warrant to the order of the payee and charge the same to the account of such treasurer. Such warrant so countersigned and endorsed shall have the same force and effect as a check drawn by said treasurer upon such depository. No such warrant shall be paid by the depository unless so countersigned and endorsed by such treasurer, and no warrant shall be countersigned by the treasurer so long as there are any registered warrants outstanding.
Source:
SL 1953, ch 500; SDC Supp 1960, §45.1438.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-8 - Warrant register maintained by treasurer--Form and information shown.

7-22-8. Warrant register maintained by treasurer--Form and information shown.
The treasurer of each organized county shall keep a warrant register which register shall show in a column arranged for that purpose the number, date, and amount of each warrant presented, the particular fund upon which the warrant is drawn, the date of presentation, the name and address of the person in whose name the warrant is registered, the date of payment when made, the amount of interest, and the total amount paid, with the date when notice to the person in whose name the warrant is registered is mailed.
Source:
SL 1874-5, ch 74, §2; PolC 1877, ch 50, §2; CL 1887, §1672; RPolC 1903, §2252; SL 1913, ch 359; RC 1919, §6974; SDC 1939, §12.0811; SL 2016, ch 44, §59.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-9 - Registration of warrants not paid for want of funds.

7-22-9. Registration of warrants not paid for want of funds.
If any warrant is presented to the treasurer for payment and no funds in the treasury have been appropriated for that purpose, the treasurer shall enter the warrant in the warrant register for payment in the order of presentation. The treasurer shall endorse on the warrant the registry number, date of registration, and the words "Not paid for want of funds," and sign the endorsement.
Source:
SL 1874-5, ch 74, §3; PolC 1877, ch 50, §3; CL 1887, §1673; SL 1893, ch 57, §1; RPolC 1903, §2253; RC 1919, §6975; SDC 1939, §12.0813; SL 2016, ch 44, §60.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-10 - Interest payable on warrants not paid at time of presentation.

7-22-10. Interest payable on warrants not paid at time of presentation.
All county warrants shall draw interest at a rate of interest to be determined by the county commissioners of the county until paid from the date upon which they are presented to the county treasurer and endorsed "Not paid for want of funds."
Source:
SL 1874-5, ch 27, §40; PolC 1877, ch 21, §53; SL 1881, ch 139, §1; CL 1887, §618; RPolC 1903, §858; RC 1919, §5894; SL 1927, ch 82; SDC 1939, §12.1906; SL 1951, ch 27; SL 1983, ch 28, §10.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-11 - Annual payment of interest on outstanding warrants--Tax levy for interest payments.

7-22-11. Annual payment of interest on outstanding warrants--Tax levy for interest payments.
The board of county commissioners may determine by resolution that interest shall be paid annually on all outstanding registered warrants of such county. When it has been so determined, said board shall, at the time and in the manner provided for the levy of taxes, make a separate and special levy of a tax sufficient to pay one year's interest on each county warrant which according to the computation of the said board will be outstanding and unpaid on the anniversary of the date thereof during the next calendar year. Such levy may be made in addition to the maximum levy otherwise allowed by law and shall be certified by the county auditor, placed on the tax roll, and collected by the county treasurer as other taxes, which funds derived from such levy shall be kept separate and apart from other tax collections and shall be used only for the purpose of paying interest on warrants as herein provided.
Source:
SL 1933, ch 160, §§1, 2; SDC 1939, §12.0814.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-12 - Call of outstanding warrants for annual payment of interest.

7-22-12. Call of outstanding warrants for annual payment of interest.
As soon as there is sufficient money in the special warrant interest fund to pay one year's interest on one or more outstanding warrants, the county treasurer shall notify the holder of the oldest registered warrant or warrants to present the same for payment of interest, and such treasurer shall continue to call all outstanding warrants for payment of interest in the order of registration as rapidly as funds are available therefor. No warrant shall be called for payment of interest until the same shall have been registered for at least one year.
Source:
SL 1933, ch 160, §2; SDC 1939, §12.0814.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-13 - Failure of warrant holder to present warrant for annual interest-Failure to provide treasurer certain information.

7-22-13. Failure of warrant holder to present warrant for annual interest--Failure to provide treasurer certain information.
Any warrant holder who fails to present a warrant to the treasurer within thirty days after the treasurer has mailed written notice to the holder, addressed to the holder's last known address, loses the right to payment pursuant to §7-22-12. No holder of a registered warrant is entitled to payment in the order provided in §7-22-12 unless the holder has filed with the treasurer a description of the warrant or warrants held by the holder, and the holder's name and post office address.
Source:
SL 1933, ch 160, §2; SDC 1939, §12.0814; SL 2016, ch 44, §61.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-15 - Warrants to be paid in order of registration_Notices to be sent by treasurer--Termination of interest.

7-22-15. Warrants to be paid in order of registration--Notices to be sent by treasurer--Termination of interest.
All registered warrants shall be paid in the order of registration and the treasurer, as soon as money sufficient for the payment of the warrants is received to the credit of the particular fund upon which the warrants are drawn, shall immediately notify by mail the persons in whose names the warrants are drawn. If the treasurer receives written notice from some other person that such person is the holder of the warrant, then the treasurer shall notify the other person and interest upon the warrants shall cease. The treasurer shall pay and cancel the warrants upon presentation of the written notice.
Source:
SL 1874-5, ch 74, §4; PolC 1877, ch 50, §4; CL 1887, §1674; SL 1895, ch 186, §1; RPolC 1903, §2254; RC 1919, §6976; SDC 1939, §12.0813; SL 2016, ch 44, §62.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-16 - Purchase of warrants by treasurer prohibited--Forfeiture of amount due.

7-22-16. Purchase of warrants by treasurer prohibited--Forfeiture of amount due.
No county treasurer may either directly or indirectly contract for or purchase any warrant issued by the county for which the treasurer receives any discount whatever upon the sum due on the warrant. If the treasurer contracts for or purchases any warrant, the treasurer is not allowed in settlement the amount of the warrant or any part of the warrant. The treasurer shall forfeit the whole amount due on the warrant to be recovered by civil action at the suit of the state for the use of the county.
Source:
SL 1868-9, ch 25, §103; PolC 1877, ch 28, §99; CL 1887, §1660; RPolC 1903, §2237; RC 1919, §6952; SDC 1939, §12.0815; SL 2016, ch 44, §63.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-17 - Cancellation of check or warrant not presented within two years of issuance--Notation in register.

7-22-17. Cancellation of check or warrant not presented within two years of issuance--Notation in register.
The board of county commissioners may, by resolution, cancel any check or warrant that has not been presented for payment at any time within two years of the date on which the check or warrant was issued. Upon such resolution the county auditor shall note the cancellation in the check or warrant register.
Source:
SL 1887, ch 37, §§1, 2; CL 1887, §§589, 590; RPolC 1903, §§827, 828; RC 1919, §§5874, 5875; SDC 1939, §12.1905; SDCL, §7-22-5; SL 1968, ch 19; SL 1976, ch 75, §1.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 22 - County Warrants And Disbursements › Section 7-22-18 - Payment of old checks or warrants at direction of commissioners.

7-22-18. Payment of old checks or warrants at direction of commissioners.
Notwithstanding any provision for cancellation of checks or warrants, the board of county commissioners shall direct the payment of any properly issued check or warrant to any person entitled to payment thereof within a period of six years from date of issue thereof and may direct payment of checks or warrants more than six years from date of issue thereof.
Source:
SL 1976, ch 75, §2.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 23 - Accounting For County Funds › Section 7-23-5 - Annual examination and accounting for tax sales and receipts.

7-23-5. Annual examination and accounting for tax sales and receipts.
It shall be the duty of the board of county commissioners, at each annual meeting of such board to examine the county treasurer's "tax-sale book" and "stub receipts," and ascertain the amount of redemption money in the treasury and compel such treasurer to account for the same.
Source:
SL 1879, ch 49, §10; CL 1887, §616; RPolC 1903, §856; RC 1919, §5892; SDC 1939, §12.1907.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 23 - Accounting For County Funds › Section 7-23-6 - Settlement by county officers for funds received--Payment into treasury.

7-23-6. Settlement by county officers for funds received--Payment into treasury.
All treasurers, sheriffs, clerks, constables, and other officers chargeable with money belonging to any county shall render their accounts to and settle with the board of county commissioners at the time required by law and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of the same with the county auditor within five days thereafter.
Source:
SL 1868-9, ch 4, §36; SL 1874-5, ch 27, §35; PolC 1877, ch 21, §51; CL 1887, §615; RPolC 1903, §855; RC 1919, §5891; SDC 1939, §12.1907.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 23 - Accounting For County Funds › Section 7-23-7 - Adjustment of accounts of delinquent officers--Forfeiture for delinquency.

7-23-7. Adjustment of accounts of delinquent officers--Forfeiture for delinquency.
If any person thus chargeable shall neglect or refuse to render true accounts or settle, such board shall adjust the accounts of such delinquent according to the best information it can obtain, and ascertain the balance due the county, and order suit to be brought in the name of the county therefor; and such delinquent shall not be entitled to any commission and shall forfeit and pay to the county a penalty of twenty percent on the amount of funds due the county.
Source:
SL 1868-9, ch 4, §37; SL 1874-5, ch 27, §§36, 37; PolC 1877, ch 21, §52; CL 1887, §617; RPolC 1903, §857; RC 1919, §5893; SDC 1939, §12.1907.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 24 - County Bonds › Section 7-24-1 - Purposes for which county building bonds authorized.

7-24-1. Purposes for which county building bonds authorized.
Whenever any county having five hundred voters or more shall have been organized for four years or more and the county seat of such county has been permanently located as provided by law and the building or buildings occupied by such county for courthouse, office, or jail purposes are inadequate to the wants thereof or unsafe by reason of risk by fire or otherwise or whenever it is deemed necessary and for the best interests of said county to erect a suitable building or buildings for the care of the poor, such county may issue its bonds for the purpose of purchasing a site for a courthouse, office, or a jail building or for purchasing a site or grounds for a building or buildings suitable for the care of the county poor or for the erection of a courthouse, office, or jail, building or buildings suitable for the care of the poor under the restrictions and according to the provisions of this chapter.
Source:
SL 1897, ch 49, §1; RPolC 1903, §970; RC 1919, §6983; SL 1927, ch 78; SDC 1939, §12.2105; SL 1957, ch 27, §1.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 24 - County Bonds › Section 7-24-2 - Election on bonds--Issuance.

7-24-2. Election on bonds--Issuance.
Bonds shall be authorized, issued and sold as provided in chapter 6-8B if a majority of all registered voters voting at the bond election authorize the bond issue.
Source:
SL 1927, ch 65, §1; SL 1931, ch 91, §1; SL 1935, ch 64, §1; SDC 1939, §12.2105; SL 1957, ch 27, §1; SL 1984, ch 43, §63.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 24 - County Bonds › Section 7-24-9 - Bond issue for satisfaction of judgment against county.

7-24-9. Bond issue for satisfaction of judgment against county.
If a judgment has been recovered against a county upon any claim, and the judgment has become final by expiration of the time for appeal or decision upon appeal, the governing body of the county, by a resolution declaring it to be for the best interests of the county, passed and entered upon its records, published in its proceedings may without submitting the matter to a vote of the voters issue bonds of the county for the purpose of compromising the judgment. The bonds shall be delivered only to the judgment creditor or his successor in ownership of the judgment, upon a complete release and satisfaction of the judgment. The bonds may not exceed the amount due upon the judgment at date of the bonds. All bonds shall be issued and sold as provided in chapter 6-8B.
Source:
SL 1903, ch 81; RC 1919, §6997; SL 1929, ch 78; SDC 1939, §12.2103; SL 1975, ch 47, §2; SL 1983, ch 28, §11; SL 1984, ch 43, §64; SL 1984, ch 319, §5.
2023 South Dakota Codified Laws › Title 7 - Counties › Chapter 24 - County Bonds › Section 7-24-18 - Tax levy to pay county bonds--Proceeds placed in debt service fund.

7-24-18. Tax levy to pay county bonds--Proceeds placed in debt service fund.
When a county issues bonds, at or before the time of doing so, the governing body thereof shall levy a continuing annual tax sufficient to pay the interest and the principal thereof when due. All taxes so levied, when collected, shall be placed in a debt service fund. No part of the fund may be used for any other purpose than to pay the interest and principal of the bonds for which they were levied and collected. The levy authorized by this section is in addition to the levy authorized in §10-12-21.
Source:
SD Const, art 13, §5; RC 1919, §6998; SDC 1939, §12.2110; SL 1985, ch 77.