South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 9-21-12: Authorization of depreciation reserve within proprietary fund.

Where this section sits in the code

TITLE 9. MUNICIPAL GOVERNMENT
CHAPTER 9-21. TAX LEVIES AND APPROPRIATIONS

The governing body of a municipality may by resolution create a depreciation reserve within each proprietary fund, as necessary, not to exceed the accumulated depreciation of the fixed assets of the respective fund.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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