The county manager shall be responsible to the board of county commissioners for the administration of the following activities: 1. All duties now or hereafter imposed by general law on the county auditor in the matter of assessment of property for taxation and the preparation of the tax rolls. 2. The collection of the taxes, license fees, and other revenues of the county and its subdivisions. 3. The custody of and accounting for all public funds belonging to or handled by the county. 4. The purchase of all supplies for the county except those specifically excepted by this chapter. 5. The care of all county buildings. 6. The care and custody of all the personal property of the county. 7. The recording of deeds, mortgages, and other instruments, and the entry and preservation of such other public records as the law requires. 8. The construction and maintenance of county highways and bridges. 9. Such relief and welfare activities as by general law are made county functions. 10. Public health work and the operation of the county hospitals. 11. Such other activities of the county as are not assigned specifically to some other officer or agency by this chapter.
11-09-15. Administrative activities assigned to departments in county adopting county manager form of government. In a county which has adopted a county manager form of government, the county manager shall distribute the administrative activities among the following departments: 1. Department of finance. 2. Department of public works. 3. Department of public welfare. The board of county commissioners may establish additional departments. Upon recommendation of the county manager, any activity which is unassigned by this chapter shall be assigned by the board to an appropriate department and any activity so assigned may be reassigned to another department.