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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12-16

Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited

Official textsdlegislature.gov

Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in § 10-12-13 . Any money in said fund, not necessary for the purpose of matching federal aid grants heretofore made or for the current year may be expended for laying out, marking, constructing, reconstructing, and maintaining any roads and any bridges on the county secondary federal aid system under the jurisdiction of the board of county commissioners, or such funds may be allowed to accumulate as a reserve fund and be used for future improvement and construction of public highways and bridges. No part of such fund shall revert to the general funds of the county nor shall any of said funds be used for any other purpose than for highway or bridge purposes as provided herein.

Last amended: Source: SL 1951, ch 35 , §§ 2, 3; SL 1953, ch 29 , §§ 2, 3; SL 1957, ch 29 , §§ 2, 3; SDC Supp 1960, § 57.0505-1.

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In this chapter (40 sections)
  1. 10-12-1 · Levy of state tax--Purposes covered by levy
  2. 10-12-2 · Maximum state levy
  3. 10-12-3 · Determination of rate of state levy--Certification and…
  4. 10-12-4 · Constitutional limitations on state levy to be observed
  5. 10-12-5 · State treasurer to transfer sums to interest and debt service…
  6. 10-12-6 · 10-12-6. Repealed by SL 2005, ch 149, § 1
  7. 10-12-7 · Local levies in specific amounts--Certification to county…
  8. 10-12-8 · Annual county levy for general purposes--Estimate of expenses…
  9. 10-12-9 · Purposes for levy of county taxes
  10. 10-12-10 · 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
  11. 10-12-12 · 10-12-12. Repealed by SL 1985, ch 77, § 42
  12. 10-12-13 · County levy for maintenance, repair, and construction of…
  13. 10-12-14 · County levy for maintenance, repair, and construction of…
  14. 10-12-15 · County highway and bridge reserve fund exempt from budget law
  15. 10-12-16 · Use of unexpended balances in county road and bridge…
  16. 10-12-17 · Use of general road and bridge funds for matching aid…
  17. 10-12-18 · 10-12-18. Repealed by SL 2014, ch 55, § 1
  18. 10-12-19 · 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
  19. 10-12-21 · Maximum county levy for all purposes
  20. 10-12-22 · 10-12-22. Obsolete
  21. 10-12-23 · 10-12-23. Repealed by SL 1982, ch 28, § 34
  22. 10-12-24 · 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
  23. 10-12-26 · Annual levy of organized township--Certification to county…
  24. 10-12-27 · Township levy for bond interest and debt service…
  25. 10-12-28 · Maximum rate of township levy
  26. 10-12-29 · Annual school district levy--Report to county…
  27. 10-12-30 · 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36;…
  28. 10-12-32 · Maximum rate of levy in municipalities
  29. 10-12-33 · 10-12-33. Repealed by SL 1989, ch 87, § 8
  30. 10-12-34 · 10-12-34. Repealed by SL 1982, ch 86, § 12
  31. 10-12-35 · Judgment levies exempt from limitations--Levies to pay…
  32. 10-12-36 · Special election on tax levy exceeding limitations--Vote…
  33. 10-12-37 · 10-12-37. Repealed by SL 1989, ch 91, § 2
  34. 10-12-38 · Equalizing assessment of all property between counties
  35. 10-12-39 · Equalizing assessment of land and structures on property…
  36. 10-12-40 · Addition to or deduction from valuation of lands, municipal…
  37. 10-12-41 · Certification of percent added to or deducted from valuation…
  38. 10-12-42 · Annual levy--School district general fund
  39. 10-12-43 · Excess tax levy authorized for school districts--Vote by…
  40. 10-12-44 · Tax abatement--Tax increment financing…
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