{"data":{"id":"us-sd/sdcl-9-21-1","jurisdiction":"us-sd","citation":"SDCL § 9-21-1","heading":"Fiscal year of municipalities.","body":"The fiscal year of each municipality shall commence on the first day of January of each year.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-21. TAX LEVIES AND APPROPRIATIONS"],"source_url":"https://sdlegislature.gov/Statutes/9-21-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"842d096d839b88f0fd915e14277228d04eea8d0c6ee9f183f5d8b2e639eb8366","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-20-19","next":"us-sd/sdcl-9-21-2"},"notice":"GroundRules: Original legal text. Not legal advice."}