South Dakota Statutes
§ 7-21-52 — Authority to create depreciation reserve for capital acquisitions.
South Dakota § 7-21-52
This text of South Dakota § 7-21-52 (Authority to create depreciation reserve for capital acquisitions.) 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 § 7-21-52 (2026).
Text
The governing body of any county may, by resolution, create a depreciation reserve within any proprietary fund which may only be used for capital acquisitions, not to exceed the accumulated depreciation of the fixed assets of the respective fund. If the specific purpose for which the funds are accumulated is no longer necessary, the funds shall revert to the general fund. These funds are in addition to those authorized by § 7-21-18.1
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Legislative History
SL 1997, ch 47, § 1.
Nearby Sections
15
§ 7-1-10
Butte County boundaries.§ 7-1-11
Campbell County boundaries.§ 7-1-12
Charles Mix County boundaries.§ 7-1-13
Clark County boundaries.§ 7-1-14
Clay County boundaries.§ 7-1-15
Codington County boundaries.§ 7-1-16
Corson County boundaries.§ 7-1-17
Custer County boundaries.§ 7-1-18
Davison County boundaries.§ 7-1-19
Day County boundaries.§ 7-1-2
Aurora County boundaries.§ 7-1-20
Deuel County boundaries.§ 7-1-21
Dewey County boundaries.§ 7-1-22
Douglas County boundaries.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 7-21-52, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/7-21-52.