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Section 7-21-7 - [Repealed]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 personal property-Longer agreements for jails and juvenile detention facilities
Section 7-21-16.2 - County authorized to issue promissory notes
Section 7-21-16.3 - Borrowing limit
Section 7-21-16.4 - Reduction of borrowing limit for outstanding warrants or promissory notes
Section 7-21-16.5 - Interest rate-Signatures
Section 7-21-16.6 - Notes not paid in full within term
Section 7-21-17 - Contracts exceeding maximum tax levy void-Personal liability of consenting officers-Dissent to be recorded
Section 7-21-18 - Computation of amount to be raised by property tax
Section 7-21-18.1 - Unassigned general fund balance limitation
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 of government-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 exceeding appropriated amounts
Section 7-21-28 - Liability for damages of officers and employees incurring debts exceeding appropriated 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
Section 7-21-31, 7-21-32 - [Repealed]
Section 7-21-32.1 - Reimbursements from any budget activity added to the activity from which it was paid
Section 7-21-32.2 - Transfer of appropriation for contingencies
Section 7-21-33 - Uncollected taxes not considered asset in computing debt limitation
Section 7-21-34 - Borrowing from county funds against anticipated tax collections-Restoration of moneys borrowed
Section 7-21-35 - 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 outstanding warrants, 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 and liabilities
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 by auditor
Section 7-21-46 - [Repealed]
Section 7-21-47 - Payment of claims against previous year's appropriation-Registration of warrants not paid
Section 7-21-48 - Transfer of surplus moneys in county funds-Outstanding warrants and obligations to 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
Section 7-21-52 - Authority to create depreciation reserve for capital acquisitions