Chapter 21 - TAX LEVIES AND APPROPRIATIONS

Section 9-21-1 - Fiscal year of municipalities
Section 9-21-2 - Annual appropriation ordinance-Time of introduction-Contents-Enterprise and trust and agency funds
Section 9-21-3 - Appropriations limited to municipal powers
Section 9-21-4 - [Repealed]
Section 9-21-5 - Appropriations for support of Civil Air Patrol
Section 9-21-6 - Classification of expenditures in annual appropriation ordinance
Section 9-21-6.1 - Line item for contingencies-Maximum amount-Transfer to other appropriations
Section 9-21-7 - Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties
Section 9-21-8 - Additional appropriations prohibited-Bond authorization as appropriation
Section 9-21-9 - Expenditures limited to appropriated amounts
Section 9-21-9.1 - State, county and federal grants expended without provision in appropriation ordinance-Publication
Section 9-21-9.2 - Restoration of funds on reimbursement from other subdivisions, departments, or insurance
Section 9-21-10 - Contracts prohibited unless covered by appropriation or bonds
Section 9-21-11 - Long-term contracts authorized for utility services and improvement of irrigable lands-Appropriation required-Referendum
Section 9-21-12 - Authorization of depreciation reserve within proprietary fund
Section 9-21-13 - Purposes of depreciation or capital replacement reserves
Section 9-21-14 - [Repealed]
Section 9-21-14.1 - Accumulation of funds for capital outlay purposes-Maximum amount
Section 9-21-14.2 - Vote required for capital outlay accumulation-Time of expenditure-Reversion of unused funds
Section 9-21-14.3 to 9-21-14.5 - [Repealed]
Section 9-21-15 - Replacement or repair required by unanticipated event-Borrowing and addition to tax levy
Section 9-21-16 - Surplus funds used for replacement or repair required by unanticipated event
Section 9-21-16.1 - Casualty reserve fund authorized-Limitation on amount and use of fund-Interest
Section 9-21-17 - Judgment against municipality-Borrowing-Maximum tax levy to pay judgment
Section 9-21-18 - Contracts exceeding maximum tax levy as misdemeanor-Personal liability of authorizing officer
Section 9-21-18.1 - Municipality authorized to enter into lease-purchase agreements
Section 9-21-19 - Annual tax levy included in appropriation ordinance-Apportionment among funds, bond interest, and debt service funds
Section 9-21-20 - Certification of annual tax levy to county auditor
Section 9-21-21 - Warrants limited by tax levy-Violation as misdemeanor-Removal of offender from office
Section 9-21-22 - Maximum obligations under appropriation
Section 9-21-23 - Proration of expenditures under appropriation for more than one year
Section 9-21-24 - Highway taxes paid to municipal treasurer quarterly-Purposes for which expended
Section 9-21-24.1 - Encumbrance of unexpended appropriations for obligations incurred but not paid
Section 9-21-25 - Diversion of money belonging to funds prohibited
Section 9-21-25.1 - Contingency amount included in general fund appropriation-Transfers from other funds-Maximum contingency fund balance
Section 9-21-26 - [Repealed]
Section 9-21-26.1 - Transfer of surplus funds-Restrictions
Section 9-21-27 - Transfer of bond redemption funds allowed if certain amount is retained
Section 9-21-28 - Transfer to school districts of surplus from revenue-producing enterprises-Transfer to funds
Section 9-21-29 - Transfer by county of funds received on behalf of municipality-Statement by county auditor of source and amount of funds
Section 9-21-30 - Transfer by county auditor of funds received on behalf of municipality-Interest charged for failure to distribute-Statement of source and amount of funds
Section 9-21-31 - Capital replacement reserve fund authorized
Section 9-21-32 - Internal service fund for equipment purchases authorized-Equipment defined
Section 9-21-33 - Contributions to technical colleges
Section 9-21-34 - Municipal appropriation-Deadlines
Section 9-21-34.1 - Municipal appropriation-Moved deadline-Certification