™Your Policy Risk Impact Agent
39 chapters · 727 sections in this title.
SDCL § 7-10-1 Auditor as clerk of county commissioners--Preservation and destruction of records
0.7K chars
The county auditor is the clerk of the board of county commissioners and shall keep an accurate record of its official proceedings and carefully preserve all of the documents, books, records, maps, and other papers required to be deposited or kept in his office and carefully perf…
SDCL § 7-10-10 Calculation of adjusted taxes upon cancellation of historical society moratorium--Payment deadline
0.7K chars
If a county treasurer receives a notice from the State Historical Society Board of Trustees pursuant to § 1-19A-22 , the county auditor shall calculate the taxes that would have been paid on such property had the tax moratorium not been in place and send a tax notice to the owner…
SDCL § 7-10-2 Accounting records maintained--Destruction
0.5K chars
The county auditor is required to keep and maintain such accounting records as set forth in the accounting manual prescribed by the auditor - general. However, the county auditor may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares t…
SDCL § 7-10-3 Monthly verification of treasurer's accounts--Report to county commissioners--Contents
0.8K chars
The county auditor shall at the close of each calendar month list all cash and cash items held by the county treasurer and verify the balances in the depositories. The county auditor shall report to the board of county commissioners at each regular meeting the bank balances, the …
