South Dakota Statutes
§ 10-39-54.4 — Annual accounting by county.
South Dakota § 10-39-54.4
This text of South Dakota § 10-39-54.4 (Annual accounting by county.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-39-54.4 (2026).
Text
On or before January thirty - first of each year, the board of county commissioners shall cause to be filed with the state auditor general a financial accounting of all funds held at the beginning and end of the previous calendar year, segregating such funds into severance tax payments and interest earnings generated from such payments. The county shall report the uses associated with the spending of any fund proceeds during the previous calendar year, categorized in accordance with the four classes of use specified in § 10-39-54.3 .
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Legislative History
SL 1988, ch 101, § 5.
Nearby Sections
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Bluebook (online)
South Dakota § 10-39-54.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-54.4.