Section 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. SL 1927, ch 79, § 2; SDC 1939, § 12.2001.