7-21-1. Definition of terms.Terms used in this title, unless the context otherwise plainly requires, are defined as follows:(1)'Institutions and agencies,' when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners;(2)'Fiscal year,' the twelve months period ending on the thirty-first day of December, each year;(3)'Current fiscal year,' the then existing fiscal year;(4)'Next fiscal year' or 'following fiscal year,' the fiscal year following the fiscal year in which the budget is adopted and levies made. Source: SL 1927, ch 79, §2; SDC 1939, §12.2001.
South Dakota Legal Code