South Dakota § 7-21-1 Definition of terms.

South Dakota Statutes

§ 7-21-1 — Definition of terms.

South Dakota § 7-21-1

Title 7COUNTIES

Ch. 7-21COUNTY BUDGET AND APPROPRIATIONS

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Bluebook

S.D. Codified Laws § 7-21-1 (2026).

Text

Terms used in this title, unless the context otherwise plainly requires, are defined as follows:

(1)"Institutions and agencies," when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;

(2)"Fiscal year," the twelve months period ending on the thirty - first day of December, each year;

(3)"Current fiscal year," the then existing fiscal year;

(4)"Next fiscal year" or "following fiscal year," the fiscal year following the fiscal year in which the budget is adopted and levies made.

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Terms used in this title, unless the context otherwise plainly requires, are defined as follows: (1) "Institutions and agencies," when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners; (2) "Fiscal year," the twelve months period ending on the thirty - first day of December, each year; (3) "Current fiscal year," the then existing fiscal year; (4) "Next fiscal year" or "following fiscal year," the fiscal year following the fiscal year in which the budget is adopted and levies made.