7-21-2. Commissioners to adopt annual budget.It shall be the duty of the board of county commissioners of each and every county to prepare and adopt an annual budget of all of the contemplated expenditures and revenues of the county and all of its institutions and agencies for each fiscal year, save and except so much of such contemplated expenditures as are for the making or maintenance of special improvements. Source: SL 1927, ch 79, §4; SDC 1939, §12.2002.
South Dakota Legal Code