South Dakota § 9-22-4 Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.

South Dakota Statutes

§ 9-22-4 — Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.

South Dakota § 9-22-4

Title 9MUNICIPAL GOVERNMENT

Ch. 9-22CUSTODY AND ACCOUNTING FOR MUNICIPAL FUNDS

This text of South Dakota § 9-22-4 (Assignment of delinquent accounts receivable--Disposition of uncollectible accounts.) 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 § 9-22-4 (2026).

Text

Every municipality may assign for collection any or all delinquent accounts receivable. After reasonable collection efforts the governing body may determine that an account is uncollectible, and by formal action direct that the uncollectible amount be removed from the records and disclosed on that year's financial report. Evidence of the debt removed from the records by the formal action of the governing body shall be retained by the municipality to support possible subsequent collection of that debt.

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Every municipality may assign for collection any or all delinquent accounts receivable. After reasonable collection efforts the governing body may determine that an account is uncollectible, and by formal action direct that the uncollectible amount be removed from the records and disclosed on that year's financial report. Evidence of the debt removed from the records by the formal action of the governing body shall be retained by the municipality to support possible subsequent collection of that debt.