SDCL § 9-21-31: Capital replacement reserve fund authorized.
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 ordinance create a capital replacement reserve fund or account for general fixed assets, not to exceed fifty percent of the value of the general fixed assets.
Collected 2026-09-03T15:18:56Z. Source file · JSON