Chapter 21 - County Budget And Appropriations
- Section 7-21-1 - Definition of terms.
- Section 7-21-2 - Commissioners to adopt annual budget.
- Section 7-21-3 - Auditor's annual report of transactions for previous fiscal year.
- Section 7-21-4 - Filing and examination of auditor's report.
- Section 7-21-5 - Preparation and filing of provisional budget.
- Section 7-21-6 - Contents of provisional budget.
- Section 7-21-6.1 - Line item for contingencies included in annual budget--Amount and source.
- Section 7-21-7 - Repealed.
- Section 7-21-8 - Publication of notice of commissioners' budget meeting.
- Section 7-21-8.1 - Publication of text of provisional budget.
- Section 7-21-9 - Commissioners' meeting for consideration of budget--Hearing of interested persons.
- Section 7-21-10 - Amendment and correction of provisional budget by commissioners.
- Section 7-21-11 - Maximum expenditures authorized in final budget.
- Section 7-21-12 - Resolution adopting provisional budget--Publication of adopted budget.
- Section 7-21-13 - Signing, attestation, and filing of final budget.
- Section 7-21-14 - Trust imposed by adoption of budget.
- Section 7-21-15 - Submission of budgets and tax levies to secretary of revenue.
- Section 7-21-16 - Debts and liabilities exceeding maximum tax levy prohibited.
- Section 7-21-16.1 - Counties authorized to enter lease-purchase agreement to lease real or personalproperty--Longer agreements for jails and juvenile detention facilities.
- Section 7-21-17 - Contracts exceeding maximum tax levy void--Personal liability of consentingofficers--Consent presumed unless dissent recorded.
- Section 7-21-18 - Computation of amount to be raised by property tax.
- Section 7-21-18.1 - Unreserved, undesignated general fund balance--Limitation--Publication--Report.
- Section 7-21-19 - Annual tax levy on property--Limitation on levies to be observed.
- Section 7-21-20 - Appropriations to be within budget--Additions to budget prohibited.
- Section 7-21-20.1 - State and federal grants expended without budget--Publication.
- Section 7-21-21 - Supplemental budget for unanticipated disaster.
- Section 7-21-22 - Supplemental budget to meet statutory obligations and indispensable functions ofgovernment--Notice and hearing.
- Section 7-21-23 - Procedural requirements for supplemental budgets.
- Section 7-21-24 - Notice to county agencies of budget amounts.
- Section 7-21-25 - Debts and liabilities exceeding appropriated amounts prohibited.
- Section 7-21-26 - Excessive debts, liabilities, and payments void.
- Section 7-21-27 - Personal liability of officers and employees creating or paying debts exceedingappropriated amounts.
- Section 7-21-28 - Liability for damages of officers and employees incurring debts exceedingappropriated amounts.
- Section 7-21-29 - Proration of appropriations covering more than one year.
- Section 7-21-30 - Constructive knowledge of county financial condition and limitations.
- Sections 7-21-31, 7-21-32 - Repealed
- Section 7-21-32.1 - Reimbursements from any budget activity added to the activity from which it waspaid.
- Section 7-21-32.2 - Transfer of appropriation for contingencies.
- Section 7-21-33 - Uncollected taxes not considered asset in computing debt limitation.
- Sections 7-21-34, 7-21-35 - Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed. Annual determination of delinquent real estate taxes
- Section 7-21-36 - Annual determination of warrants, claims and liabilities outstanding.
- Section 7-21-37 - Certificates of indebtedness against delinquent taxes for payment of outstandingwarrants, claims, and liabilities.
- Section 7-21-38 - Form of certificates of indebtedness against delinquent tax fund.
- Section 7-21-39 - Sale or exchange of delinquent tax certificates of indebtedness.
- Section 7-21-40 - Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims andliabilities.
- Section 7-21-41 - Resolution creating delinquent tax fund--Tax collections paid into fund.
- Section 7-21-42 - Redemption of certificates of indebtedness from delinquent tax fund.
- Section 7-21-43 - Apportionment of unused balance in delinquent tax fund.
- Section 7-21-44 - Unused appropriations terminated at end of year--Consideration in next budget.
- Section 7-21-44.1 - Unused contingency funds terminated at end of year.
- Section 7-21-45 - Resolution to encumber unexpended appropriations--Contents--Listing kept byauditor.
- Section 7-21-46 - Repealed.
- Section 7-21-47 - Payment of claims against previous year's appropriation--Registration of warrants notpaid.
- Section 7-21-48 - Transfer of surplus moneys in county funds--Outstanding warrants and obligationsto be provided for.
- Section 7-21-49 - Transfer of unused balance of special funds.
- Section 7-21-50 - Repealed.
- Section 7-21-51 - Accumulation of funds for capital outlay purposes.