South Dakota Codified Laws 7-21-38. Form of certificates of indebtedness against delinquent tax fund
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The certificates of indebtedness issued pursuant to § 7-21-37 shall be in substantially the same form as warrants drawn against the general fund of the county, except that they shall be known as certificates of indebtedness and each shall recite in the body thereof that it is drawn against and the principal and interest thereof is payable out of a special fund to be known as the “Delinquent tax fund for the fiscal year ending December 31st, 20____,” and will be called in and paid and redeemed whenever there is sufficient money in such fund applicable for such purposes.
Terms Used In South Dakota Codified Laws 7-21-38
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Source: SL 1927, ch 79, § 16; SDC 1939, § 12.2014.