The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor-general. However, the county treasurer may destroy any record which the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.

Source: SL 1868-9, ch 25 , § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; SL 1913, ch 206 , § 7; SL 1917, ch 235 , § 2; RC 1919, § 5925; SDC 1939, § 12.0803; SL 1975, ch 76 , § 6; SL 1981, ch 45 , § 4.