7-21-1. Definition of terms.
Terms used in this title, unless the context otherwise plainly requires, are defined as follows:
(1)"Institutions and agencies," when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;
(2)"Fiscal year," the twelve months period ending on the thirty-first day of December, each year;
(3)"Current fiscal year," the then existing fiscal year;
(4)"Next fiscal year" or "following fiscal year," the fiscal year following the fiscal year in which the budget is adopted and levies made.
Source: SL 1927, ch 79, §2; SDC 1939, §12.2001.