TAX LEVIES AND APPROPRIATIONS
9-21-1 Fiscal year of municipalities.
9-21-2 Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.
9-21-3 Appropriations limited to municipal powers.
9-21-5 Appropriations for support of Civil Air Patrol.
9-21-6 Classification of expenditures in annual appropriation ordinance.
9-21-6.1 Line item for contingencies--Maximum amount--Transfer to other appropriations.
9-21-7 Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties.
9-21-8 Additional appropriations prohibited--Bond authorization as appropriation.
9-21-9 Expenditures limited to appropriated amounts.
9-21-9.1 State, county and federal grants expended without provision in appropriation ordinance--Publication.
9-21-9.2 Restoration of funds on reimbursement from other subdivisions, departments, or insurance.
9-21-10 Contracts prohibited unless covered by appropriation or bonds.
9-21-11 Long-term contracts authorized for utility services and improvement of irrigable lands--Appropriation required--Referendum.
9-21-12 Authorization of depreciation reserve within proprietary fund.
9-21-13 Purposes of depreciation or capital replacement reserves.
9-21-14.1 Accumulation of funds for capital outlay purposes--Maximum amount.
9-21-14.2 Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.
9-21-14.3 to 9-21-14.5. Repealed.
9-21-15 Replacement or repair required by unanticipated event--Borrowing and addition to tax levy.
9-21-16 Surplus funds used for replacement or repair required by unanticipated event.
9-21-16.1 Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.
9-21-17 Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.
9-21-18 Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.
9-21-18.1 Municipality authorized to enter into lease-purchase agreements.
9-21-19 Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.
9-21-20 Certification of annual tax levy to county auditor.
9-21-21 Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.
9-21-22 Maximum obligations under appropriation.
9-21-23 Proration of expenditures under appropriation for more than one year.
9-21-24 Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.
Encumbrance of unexpended appropriations for obligations incurred but not paid. 9-21-25
Diversion of money belonging to funds prohibited. 9-21-25.1
Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance. 9-21-26
Transfer of surplus funds--Restrictions. 9-21-27
Transfer of bond redemption funds allowed if certain amount is retained. 9-21-28
Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds. 9-21-29
Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds. 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. 9-21-31
Capital replacement reserve fund authorized. 9-21-32
Internal service fund for equipment purchases authorized--Equipment defined. 9-21-33
Contributions to postsecondary technical institutes.
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