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Tax Levies And Appropriations

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Fiscal year of municipalities.

Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.

Appropriations limited to municipal powers.

9-21-4.Repealed by SL 1981, ch 44, §29.

Appropriations for support of Civil Air Patrol.

Classification of expenditures in annual appropriation ordinance.

Section
9-21-6.1

Line item for contingencies--Maximum amount--Transfer to other appropriations.

Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties.

Additional appropriations prohibited--Bond authorization as appropriation.

Expenditures limited to appropriated amounts.

Section
9-21-9.1

State, county and federal grants expended without provision in appropriation ordinance--Publication.

Section
9-21-9.2

Restoration of funds on reimbursement from other subdivisions, departments, or insurance.

Section
9-21-10

Contracts prohibited unless covered by appropriation or bonds.

Section
9-21-11

Long-term contracts authorized for utility services and improvement of irrigable lands--Appropriation required--Referendum.

Section
9-21-12

Authorization of depreciation reserve within proprietary fund.

Section
9-21-13

Purposes of depreciation or capital replacement reserves.

Section
9-21-14

9-21-14.Repealed by SL 1994, ch 69, §3.

Section
9-21-14.1

Accumulation of funds for capital outlay purposes--Maximum amount.

Section
9-21-14.2

Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.

Section
9-21-14.3

9-21-14.3 to 9-21-14.5.Repealed by SL 1989, ch 75, §§2 to 4.

Section
9-21-15

Replacement or repair required by unanticipated event--Borrowing and addition to tax levy.

Section
9-21-16

Surplus funds used for replacement or repair required by unanticipated event.

Section
9-21-16.1

Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.

Section
9-21-17

Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.

Section
9-21-18

Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.

Section
9-21-18.1

Municipality authorized to enter into lease-purchase agreements.

Section
9-21-19

Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.

Section
9-21-20

Certification of annual tax levy to county auditor.

Section
9-21-21

Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.

Section
9-21-22

Maximum obligations under appropriation.

Section
9-21-23

Proration of expenditures under appropriation for more than one year.

Section
9-21-24

Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.

Section
9-21-24.1

Encumbrance of unexpended appropriations for obligations incurred but not paid.

Section
9-21-25

Diversion of money belonging to funds prohibited.

Section
9-21-25.1

Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.

Section
9-21-26

9-21-26.Repealed by SL 1993, ch 73, §1.

Section
9-21-26.1

Transfer of surplus funds--Restrictions.

Section
9-21-27

Transfer of bond redemption funds allowed if certain amount is retained.

Section
9-21-28

Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.

Section
9-21-29

Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds.

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.

Section
9-21-31

Capital replacement reserve fund authorized.

Section
9-21-32

Internal service fund for equipment purchases authorized--Equipment defined.

Section
9-21-33

Contributions to technical colleges.

Section
9-21-34

Municipal appropriation--Deadlines.

Section
9-21-34.1

Municipal appropriation--Moved deadline--Certification.