S.D. Codified Laws ch. 7-11 – County Treasurer | Midpage

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South Dakota Codified Laws

Chapter 7-11

S.D. Codified Laws ch. 7-11

County Treasurer

7-11-1Treasurer as collector of taxes--Office at county seat--Receipt of county money.7-11-2Premium on treasurer's bond.7-11-3Additional security required of treasurer by county commissioners--Failure to give security creating vacancy in office.7-11-4Collection of taxes--Maintenance of delinquent taxpayer list.7-11-4.1Immunity from personal liability for bad checks--Conditions.7-11-4.2Bad check--Collection procedure--Removal as asset.7-11-5Accounting and payment of money into treasury.7-11-6Warrants of county auditor required for disbursements by treasurer.7-11-9Duplicate receipts for miscellaneous collections.7-11-107-11-10, 7-11-11. Repealed by SL 1975, ch 76, § 12.7-11-12Accounting records maintained--Destruction.7-11-14Collection fees not deducted from taxes received.7-11-16Failure to collect or account for fees as theft.7-11-17Examination of treasurer's books by county commissioners--Settlement and certification of accounts.7-11-18Action against treasurer and sureties on failure to settle or pay over money.7-11-19Profiting from use of county funds as theft--Liability on official bond.