7-21-1      Definition of terms.
7-21-2      Commissioners to adopt annual budget.
7-21-3      Auditor's annual report of transactions for previous fiscal year.
7-21-4      Filing and examination of auditor's report.
7-21-5      Preparation and filing of provisional budget.
7-21-6      Contents of provisional budget.
7-21-6.1      Line item for contingencies included in annual budget--Amount and source.
7-21-7      Repealed.
7-21-8      Publication of notice of commissioners' budget meeting.
7-21-8.1      Publication of text of provisional budget.
7-21-9      Commissioners' meeting for consideration of budget--Hearing of interested persons.
7-21-10      Amendment and correction of provisional budget by commissioners.
7-21-11      Maximum expenditures authorized in final budget.
7-21-12      Resolution adopting provisional budget--Publication of adopted budget.
7-21-13      Signing, attestation, and filing of final budget.
7-21-14      Trust imposed by adoption of budget.
7-21-15      Submission of budgets and tax levies to secretary of revenue.
7-21-16      Debts and liabilities exceeding maximum tax levy prohibited.
7-21-16.1      Counties authorized to enter lease-purchase agreement to lease real or personal property--Longer agreements for jails and juvenile detention facilities.
7-21-16.2      County authorized to issue promissory notes.
7-21-16.3      Borrowing limit.
7-21-16.4      Reduction of borrowing limit for outstanding warrants or promissory notes.
7-21-16.5      Interest rate--Signatures.
7-21-16.6      Notes not paid in full within term.
7-21-17      Contracts exceeding maximum tax levy void--Personal liability of consenting officers--Dissent to be recorded.
7-21-18      Computation of amount to be raised by property tax.
7-21-18.1      Unassigned general fund balance limitation.
7-21-19      Annual tax levy on property--Limitation on levies to be observed.
7-21-20      Appropriations to be within budget--Additions to budget prohibited.
7-21-20.1      State and federal grants expended without budget--Publication.
7-21-21      Supplemental budget for unanticipated disaster.
7-21-22      Supplemental budget to meet statutory obligations and indispensable functions of government--Notice and hearing.
7-21-23      Procedural requirements for supplemental budgets.
7-21-24      Notice to county agencies of budget amounts.
7-21-25      Debts and liabilities exceeding appropriated amounts prohibited.
7-21-26      Excessive debts, liabilities, and payments void.
7-21-27      Personal liability of officers and employees creating or paying debts exceeding appropriated amounts.
7-21-28      Liability for damages of officers and employees incurring debts exceeding appropriated amounts.
7-21-29      Proration of appropriations covering more than one year.
7-21-30      Constructive knowledge of county financial condition and limitations.
7-21-31, 7-21-32. Repealed.
7-21-32.1      Reimbursements from any budget activity added to the activity from which it was paid.
7-21-32.2      Transfer of appropriation for contingencies.
7-21-33      Uncollected taxes not considered asset in computing debt limitation.
7-21-34      Borrowing from county funds against anticipated tax collections--Restoration of moneys borrowed.
7-21-35      Annual determination of delinquent real estate taxes.
7-21-36      Annual determination of warrants, claims and liabilities outstanding.
7-21-37      Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities.
7-21-38      Form of certificates of indebtedness against delinquent tax fund.
7-21-39      Sale or exchange of delinquent tax certificates of indebtedness.
7-21-40      Proceeds of certificates of indebtedness--Use to pay outstanding warrants, claims and liabilities.
7-21-41      Resolution creating delinquent tax fund--Tax collections paid into fund.
7-21-42      Redemption of certificates of indebtedness from delinquent tax fund.
7-21-43      Apportionment of unused balance in delinquent tax fund.
7-21-44      Unused appropriations terminated at end of year--Consideration in next budget.
7-21-44.1      Unused contingency funds terminated at end of year.
7-21-45      Resolution to encumber unexpended appropriations--Contents--Listing kept by auditor.
7-21-46      Repealed.
7-21-47      Payment of claims against previous year's appropriation--Registration of warrants not paid.
7-21-48      Transfer of surplus moneys in county funds--Outstanding warrants and obligations to be provided for.
7-21-49      Transfer of unused balance of special funds.
7-21-50      Repealed.
7-21-51      Accumulation of funds for capital outlay purposes.
7-21-52      Authority to create depreciation reserve for capital acquisitions.