{"data":{"id":"us-sd/sdcl-9-21-31","jurisdiction":"us-sd","citation":"SDCL § 9-21-31","heading":"Capital replacement reserve fund authorized.","body":"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.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-21. TAX LEVIES AND APPROPRIATIONS"],"source_url":"https://sdlegislature.gov/Statutes/9-21-31","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"84f6beaf2bab9d41c17c4aa24e494bb6408733a047c55c16c05a823b210ae7d0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-21-30","next":"us-sd/sdcl-9-21-32"},"notice":"GroundRules: Original legal text. Not legal advice."}