South Dakota § 9-21-18 - Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.
Full text of South Dakota South Dakota Codified Laws § 9-21-18 — Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer., with citation guidance and answers to common questions.
§ 9-21-18. Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.
It is a Class 2 misdemeanor for the officers of any municipality, unless expressly authorized by law, to contract any debt or incur any pecuniary liability, for the payment of either the principal or interest, for which during the current year or any subsequent year it will be necessary to levy on the taxable property of such municipality a higher rate of tax than the maximum rate prescribed by law.
Every such contract shall be null and void in regard to any obligation thereby imposed on the municipality on behalf of which such contract purports to be made.
Every officer who makes or participates in making or authorizes the making of any such contract shall be held individually liable for its performance.
Every officer present when any such unlawful contract was made or authorized to be made shall be deemed to have made or to have participated in making or to have authorized the making of the same, as the case may be, unless he dissented therefrom and entered or caused to be entered such dissent on the records of such municipality.
Source: SL 1897, ch 28, § 140; RPolC 1903, § 2243; RC 1919, § 6957; SDC 1939, § 45.1416; SL 1981, ch 43, § 17.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 9-21-18
What does South Dakota Codified Laws § 9-21-18 cover?
Section 9-21-18 ("Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 9-21-18?
A common citation format is "South Dakota Codified Laws § 9-21-18" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 9-21-18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.