Section 7-21-1 - Definition of terms. - South Dakota Statutes

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.