7-21-1 Definition of terms. 7-21-2 Commissioners to adopt annual budget. 7-21-3 Auditor's annual report of transactions for previous fiscal year. 7-21-4 Filing and examination of auditor's report. 7-21-5 Preparation and filing of provisional budget. 7-21-6 Contents of provisional budget. 7-21-6.1 Line item for contingencies included in annual budget--Amount and source. 7-21-7 Repealed. 7-21-8 Publication of notice of commissioners' budget meeting. 7-21-8.1 Publication of text of provisional budget. 7-21-9 Commissioners' meeting for consideration of budget--Hearing of interested persons. 7-21-10 Amendment and correction of provisional budget by commissioners. 7-21-11 Maximum expenditures authorized in final budget. 7-21-12 Resolution adopting provisional budget--Publication of adopted budget. 7-21-13 Signing, attestation, and filing of final budget. 7-21-14 Trust imposed by adoption of budget. 7-21-15 Submission of budgets and tax levies to secretary of revenue. 7-21-16 Debts and liabilities exceeding maximum tax levy prohibited. 7-21-16.1 Counties authorized to enter lease-purchase agreement to lease real or personal property--Longer agreements for jails and juvenile detention facilities. 7-21-16.2 County authorized to issue promissory notes. 7-21-16.3 Borrowing limit. 7-21-16.4 Reduction of borrowing limit for outstanding warrants or promissory notes. 7-21-16.5 Interest rate--Signatures. 7-21-16.6 Notes not paid in full within term. 7-21-17 Contracts exceeding maximum tax levy void--Personal liability of consenting officers--Dissent to be recorded. 7-21-18 Computation of amount to be raised by property tax. 7-21-18.1 Unassigned general fund balance limitation. 7-21-19 Annual tax levy on property--Limitation on levies to be observed. 7-21-20 Appropriations to be within budget--Additions to budget prohibited. 7-21-20.1 State and federal grants expended without budget--Publication. 7-21-21 Supplemental budget for unanticipated disaster. 7-21-22 Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing. 7-21-23 Procedural requirements for supplemental budgets. 7-21-24 Notice to county agencies of budget amounts. 7-21-25 Debts and liabilities exceeding appropriated amounts prohibited. 7-21-26 Excessive debts, liabilities, and payments void. 7-21-27 Personal liability of officers and employees creating or paying debts exceeding appropriated amounts. 7-21-28 Liability for damages of officers and employees incurring debts exceeding appropriated amounts. 7-21-29 Proration of appropriations covering more than one year. 7-21-30 Constructive knowledge of county financial condition and limitations. 7-21-31, 7-21-32. Repealed. 7-21-32.1 Reimbursements from any budget activity added to the activity from which it was paid. 7-21-32.2 Transfer of appropriation for contingencies. 7-21-33 Uncollected taxes not considered asset in computing debt limitation. 7-21-34 Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed. 7-21-35 Annual determination of delinquent real estate taxes. 7-21-36 Annual determination of warrants, claims and liabilities outstanding. 7-21-37 Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities. 7-21-38 Form of certificates of indebtedness against delinquent tax fund. 7-21-39 Sale or exchange of delinquent tax certificates of indebtedness. 7-21-40 Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities. 7-21-41 Resolution creating delinquent tax fund--Tax collections paid into fund. 7-21-42 Redemption of certificates of indebtedness from delinquent tax fund. 7-21-43 Apportionment of unused balance in delinquent tax fund. 7-21-44 Unused appropriations terminated at end of year--Consideration in next budget. 7-21-44.1 Unused contingency funds terminated at end of year. 7-21-45 Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor. 7-21-46 Repealed. 7-21-47 Payment of claims against previous year's appropriation--Registration of warrants not paid. 7-21-48 Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for. 7-21-49 Transfer of unused balance of special funds. 7-21-50 Repealed. 7-21-51 Accumulation of funds for capital outlay purposes. 7-21-52 Authority to create depreciation reserve for capital acquisitions.