CHAPTER 9-21

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.

9-21-4    9-21-4. Repealed by SL 1981, ch 44, § 29.

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    9-21-14. Repealed by SL 1994, ch 69, § 3.

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    9-21-14.3 to 9-21-14.5. Repealed by SL 1989, ch 75, §§ 2 to 4.

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.

9-21-24.1    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    9-21-26. Repealed by SL 1993, ch 73, § 1.

9-21-26.1    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 technical colleges.