9-21-1. Fiscal year of municipalities.
The fiscal year of each municipality shall commence on the first day of January of each year.
Source: SL 1890, ch 37, art VII, §7; SL 1890, ch 37, art XV, §1; RPolC 1903, §1295; SL 1913, ch 119, §114; RC 1919, §6333; SL 1921, ch 298; SDC 1939, §45.1401.