Definition of terms.
Commissioners to adopt annual budget.
Auditor's annual report of transactions for previous fiscal year.
Filing and examination of auditor's report.
Preparation and filing of provisional budget.
Contents of provisional budget.
Line item for contingencies included in annual budget--Amount and source.
Publication of notice of commissioners' budget meeting.
Publication of text of provisional budget.
Commissioners' meeting for consideration of budget--Hearing of interested persons.
Amendment and correction of provisional budget by commissioners.
Maximum expenditures authorized in final budget.
Resolution adopting provisional budget--Publication of adopted budget.
Signing, attestation, and filing of final budget.
Trust imposed by adoption of budget.
Submission of budgets and tax levies to secretary of revenue.
Debts and liabilities exceeding maximum tax levy prohibited.
Counties authorized to enter lease-purchase agreement to lease real or personal
property--Longer agreements for jails and juvenile detention facilities.
County authorized to issue promissory notes.
Reduction of borrowing limit for outstanding warrants or promissory notes.
Notes not paid in full within term.
Contracts exceeding maximum tax levy void--Personal liability of consenting
officers--Dissent to be recorded.
Computation of amount to be raised by property tax.
Unassigned general fund balance limitation.
Annual tax levy on property--Limitation on levies to be observed.
Appropriations to be within budget--Additions to budget prohibited.
State and federal grants expended without budget--Publication.
Supplemental budget for unanticipated disaster.
Supplemental budget to meet statutory obligations and indispensable functions of
government--Notice and hearing.
Procedural requirements for supplemental budgets.
Notice to county agencies of budget amounts.
Debts and liabilities exceeding appropriated amounts prohibited.
Excessive debts, liabilities, and payments void.
Personal liability of officers and employees creating or paying debts exceeding
Liability for damages of officers and employees incurring debts exceeding
Proration of appropriations covering more than one year.
Constructive knowledge of county financial condition and limitations.
7-21-31, 7-21-32. Repealed.
Reimbursements from any budget activity added to the activity from which it was
Transfer of appropriation for contingencies.
Uncollected taxes not considered asset in computing debt limitation.
Borrowing from county funds against anticipated tax collections--Restoration of
Annual determination of delinquent real estate taxes.
Annual determination of warrants, claims and liabilities outstanding.
Certificates of indebtedness against delinquent taxes for payment of outstanding
warrants, claims, and liabilities.
Form of certificates of indebtedness against delinquent tax fund.
Sale or exchange of delinquent tax certificates of indebtedness.
Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and
Resolution creating delinquent tax fund--Tax collections paid into fund.
Redemption of certificates of indebtedness from delinquent tax fund.
Apportionment of unused balance in delinquent tax fund.
Unused appropriations terminated at end of year--Consideration in next budget.
Unused contingency funds terminated at end of year.
Resolution to encumber unexpended appropriations--Contents--Listing kept by
Payment of claims against previous year's appropriation--Registration of warrants not
Transfer of surplus moneys in county funds--Outstanding warrants and obligations
to be provided for.
Transfer of unused balance of special funds.
Accumulation of funds for capital outlay purposes.
Authority to create depreciation reserve for capital acquisitions.