Title 7, Title 7

(1) In case of the death of a county treasurer, the treasurer's legal representatives shall deliver up all official money, books, accounts, papers, and documents that come into their possession. (2) A percentage may not be allowed to the treasurer on any money received by the tre…

(1) Except as provided in subsection (2), the number of deputies allowed the county treasurer may not exceed: (a) two in counties having a taxable valuation of $50 million or more; (b) one in counties having a taxable valuation of less than $50 million. (2) The board of county co…

Whenever an action based upon official misconduct is commenced against a county treasurer, the board of county commissioners may in its discretion suspend the treasurer from office until the suit is determined and may appoint some person to fill the vacancy.

Any bank, building and loan association, savings and loan association, or credit union receiving such deposits shall, through its president and cashier or secretary, make a statement of account quarter-annually, under oath, showing: (1) all such money that has been deposited with…

The county treasurer shall: (1) receive all money belonging to the county and all other money directed to be paid to the treasurer by law, safely keep the money, apply and pay the money out, and account for the money as required by law; (2) keep an account of the receipt and expe…

If a county treasurer neglects or refuses to settle or report as required in 7-6-612, the county treasurer forfeits and shall pay to the county the sum of $500 for each neglect or refusal. The board of county commissioners shall institute suits for the recovery of the sum.

(1) The books, accounts, and vouchers of the treasurer are at all times subject to the inspection and examination of the board of county commissioners and the grand jury. (2) The treasurer shall permit the department of administration and county clerk or the board of county commi…

(1) The treasurer shall settle accounts relating to the collection, care, and disbursement of public revenue with the county clerk on the first Monday of each month. For the purpose of making the settlements, the treasurer shall make out a statement, under oath, of the amount of …

(1) The county attorney shall, on the first Monday of January, April, July, and October in each year file with the county clerk an account, verified by oath, of all money received by the county attorney in an official capacity during the preceding 3 months and at the same time pa…

A percentage may not be allowed to the treasurer on any money received from the treasurer's predecessor in office.

When money has been deposited in accordance with the provisions of this part, the treasurer or town clerk is not liable for loss on account of any deposit that may occur through damage by the elements or for any other cause or reason occasioned through means other than the treasu…

(1) After qualifying as provided in subsection (5), a financial institution may contract with a local governing body to establish one or more repurchase agreements, including daily repurchase agreements. (2) A repurchase agreement is a contract that specifies the minimum and maxi…

The county treasurer shall receive the sum of $25 plus actual costs incurred for making and acknowledging a deed for property sold for delinquent taxes.

(1) The department of administration shall advise the counties concerning any questions involving collection of revenue on behalf of the state. The department shall prepare and distribute a county collections manual to county treasurers, setting forth the procedures and forms to …

(1) The county clerk shall draw warrants on the county treasury in favor of all persons entitled to the warrants in payment: (a) of all claims and demands chargeable against the county that have been legally examined, allowed, and ordered paid by the board of county commissioners…

The county clerk and recorder, at the close of business each month, shall count the cash in the office of the county treasurer and shall retain a copy of the counting in the county clerk's office.

Except for nontax revenue earmarked for a specific fund, the county treasurer may deposit in the general fund any nontax revenue of $25 or less received by the county.

In any county where aid is received from the reconstruction finance corporation or any other similar agencies, the county commissioners of such county shall be authorized to employ the necessary help and incur such expenses as are necessary in the administration of such relief; a…

A governing body of a county may create a cash over or short account consistent with accepted accounting practice.

(1) The governing body of a county receiving an allocation under 15-37-117(1)(e) shall establish a county hard-rock mine trust account. (2) Money received by a county pursuant to 15-37-117 or 90-6-331 must remain in the hard-rock mine trust account and may not be appropriated by …

(1) The governing body of a county receiving tax collections under 15-37-117(1)(e) may establish a metal mines license tax account to be used to hold the collections. The governing body may hold money in the account for any time period considered appropriate by the governing body…

(1) The governing board of each county shall establish a county land information account. (2) The governing body of each county is responsible for deposits to and expenditures from the account. (3) Subject to the provisions of subsection (4), a county may use the funds in the cou…

(1) The office of county auditor exists in all counties having a population in excess of 15,000. (2) County commissioners in counties to which subsection (1) does not apply may create a county auditor's position. (3) A county auditor position required or created as provided in su…

A person is not eligible to serve in the office of county auditor of any county unless the person is of voting age and has been a resident of the county for which the person is elected or appointed for at least 2 years preceding election or appointment.

Any person who shall be elected or appointed to the office of county auditor shall, before entering upon the duties of said office, take and subscribe such constitutional oath as is required of other county officers.

The county auditor shall keep the auditor's principal office at the county seat of the county for which elected or appointed.

The county auditor receives the annual compensation provided by law, payable monthly by warrants drawn on the treasury of the county, and may not receive other compensation or emolument for any service rendered or performed, except actual expenses for living and traveling wheneve…

(1) It is the duty of persons holding claims against any county having a county auditor to present the claims to the county auditor, who shall investigate and examine all claims presented. (2) (a) Within 30 days of receipt of a claim in the office of the county auditor, the count…

(1) The county auditors are hereby authorized to administer any oath or affirmation rendered necessary to the performance of the duties of their respective offices. (2) The county auditors shall have power to issue process and compel the attendance of witnesses before them and ex…

(1) It is the duty of the county auditor to examine the books and accounts of the county treasurer, the county clerk and recorder, the sheriff, the clerk of the district court, and all other county and township officers within 15 days prior to the first regular session of the boa…

The county auditor shall carefully preserve all documents, books, records, and other papers required to be kept in the auditor's office. Each county auditor, on leaving office, shall deliver over to the successor in office all documents, books, records, and property in the office…

The county clerk and recorder shall return to the county auditor, within 10 days after the adjournment of each session of the board of county commissioners, a list of the claims allowed or rejected, either in whole or in part, by them. This list must be recorded by the auditor in…

(1) Subject to the requirements of subsection (2), the county auditor shall perform other duties, clerical or otherwise, as directed by the county commissioners. (2) A reasonable amount of time must be allowed the county auditor for the performance of the duties set forth in this…

A county auditor may not have more than one deputy.

(1) An account may not be allowed by the board unless the account is made out in separate items, with the nature of each item stated. If the claim is for official services for which specified fees are not fixed by law, the time actually and necessarily devoted to the services mus…

Any resident or taxpayer of the county may appear before the board and oppose the allowance of any claim or demand made against the county.

All claims against the county presented by members of the board for per diem and mileage or other service rendered by them must be verified as other claims and must state that the service has been actually rendered.

(1) Whenever a claim against a county is disallowed in whole or in part or whenever a taxpayer or resident of the county is not satisfied with an allowance made by the board, the claimant, taxpayer, or resident may appeal from the decision of the board to the district court for t…

Accounts for county charges of every description must be presented to the board of county commissioners to be audited as prescribed in 7-6-2421, 7-6-2429, and 7-6-2430.

(1) The following are county charges: (a) charges incurred against the county by virtue of any provision of this title; (b) all expenses necessarily incurred by the county attorney in criminal cases arising within the county, except as provided in subsection (2); (c) the salary a…

The board of county commissioners has jurisdiction and power, under such limitations and restrictions as are prescribed by law, at the regular monthly meeting of the board, to examine and allow the accounts of all officers having the care, management, collection, or disbursement …

The board of county commissioners has jurisdiction and power, under such limitations and restrictions as are prescribed by law, at the regular meetings of the board, to examine, settle, and allow all accounts legally chargeable against the county, except salaries of officers, and…

Subject to 15-10-420, the board of county commissioners may levy a tax annually on the taxable property of the county for county public or governmental purposes that is necessary to defray current expenses and may levy taxes that are required to be levied by special or local stat…

The treasurer is collector of taxes. The county treasurer's duties as collector of taxes are prescribed in this title and Title 15.

The clerk of the board must record all orders levying taxes.

(1) Subject to 15-10-420, the governing body of each county may each year levy and collect a tax on the taxable property of the county for certain county district court costs, as provided in subsection (2). (2) District court costs for which a tax may be levied under subsection (…