No account shall be allowed by the board of county commissioners unless the same is made out in separate items, and the nature of each item stated, and where no specified fees are allowed by law the time actually and necessarily devoted to the performance of any service charged in such account shall be specified. Nothing in this section shall be construed to prevent any such board from disallowing any account, in whole or in part, when so rendered nor from requiring any other or further evidence of the truth and propriety thereof as it may think proper.
Source: G.L. § 462. G.S. § 545. R.S. 08: § 1219. C.L. § 8696. CSA: C. 45, § 43. CRS 53: § 36-2-9. C.R.S. 1963: § 36-2-9. L. 71: p. 333, § 1.
ANNOTATION
This section and section 30-25-110 have no application to actions to recover money paid for taxes illegally assessed. Bd. of Comm'rs v. Kipp Sheep Co., 87 Colo. 288, 288 P. 413 (1930); Boyer Bros. v. Bd. of Comm'rs, 87 Colo. 275, 288 P. 408 (1930).
Bill in compliance. A bill which stated an indebtedness claimed as "To transcribing that part of the records of the former county of Arapahoe affecting the present county of Adams as follows, General Real Estate Records, 311,419 folios at 10 cents $31,141.90" was not held in compliance with this section. Uzzell v. Lunney, 46 Colo. 403, 104 P. 945 (1909).
Oath to required affidavit may be administered by a deputy county clerk. Roberts v. People, 9 Colo. 458, 13 P. 630 (1886).
This section did not allow compensation to a coroner who held no inquest. McGovern v. Bd. of Comm'rs, 54 Colo. 411, 131 P. 273 (1913).