At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same. Source: SL 1982, ch 107 , § 19.
SDCL § 10-56-19 — under COLLECTION OF DELINQUENT TAXES.
SDCL § 10-56-19
At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same. Source: SL 1982, ch 107 , § 19.