Title 7 — COUNTIES
39 chapters · 737 sections in this title.
SDCL § 7-11-1 Treasurer as collector of taxes--Office at county seat--Receipt of county money
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The county treasurer is the collector of taxes. The treasurer shall maintain an office at the county seat. The treasurer shall receive all money belonging to the county from whatever source derived and other money which by law is directed to be paid to the treasurer. Source: SL 1…
SDCL § 7-11-12 Accounting records maintained--Destruction
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The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor - general. However, the county treasurer may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares to have …
SDCL § 7-11-14 Collection fees not deducted from taxes received
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The county treasurer shall not deduct from any tax collected by him, any fee for the collection thereof, and the full amount of tax collected shall be credited to the taxing district from which such tax is collected. Source: SL 1909, ch 171 , § 1; RC 1919, § 5943; SL 1919, ch 146…
SDCL § 7-11-16 Failure to collect or account for fees as theft
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Any county treasurer who shall neglect or omit to charge or collect the fees allowed for services rendered or shall fail or neglect to keep a record of the same or to make a correct statement thereof to the county auditor, with the intent to evade the provisions of this chapter s…
SDCL § 7-11-17 Examination of treasurer's books by county commissioners--Settlement and certification of accounts
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The books, accounts, and vouchers of the county treasurer and all money, warrants, or orders remaining in the treasury shall at all times be subject to the inspection and examination of the board of county commissioners, including the regular meetings of the board in January and …
SDCL § 7-11-18 Action against treasurer and sureties on failure to settle or pay over money
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If any county treasurer fails to make return or settlement or to pay over all money with which the treasurer may stand charged at the time and in the manner prescribed by law, the county auditor, on receiving instructions from the state auditor or from the county commissioners, s…
SDCL § 7-11-19 Profiting from use of county funds as theft--Liability on official bond
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The making of profit and converting the profit to private use or benefit, directly or indirectly, by the county treasurer out of any money in the county treasury with the custody of which the treasurer is charged, by using, loaning, or depositing the profit in any manner, is thef…
SDCL § 7-11-2 Premium on treasurer's bond
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If the county treasurer is required to furnish a bond executed by a surety company legally authorized to transact business in this state, upon the approval of the bond by the county commissioners, the county shall pay the premium for the bond. Source: SL 1911, ch 91 , § 1; RC 191…
SDCL § 7-11-3 Additional security required of treasurer by county commissioners--Failure to give security creating vacancy in office
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The board of county commissioners may require the county treasurer to give additional sureties whenever in its opinion the existing security shall have become insufficient; and such board is authorized to demand and receive from the county treasurer an additional bond as required…
SDCL § 7-11-4 Collection of taxes--Maintenance of delinquent taxpayer list
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The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list. Source: SL 1868-9, ch 25 , § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; RC 1919, § 5925; SDC 1939, § 12.0803; SL 2016, ch 44 , § 13.
SDCL § 7-11-4.1 Immunity from personal liability for bad checks--Conditions
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No county treasurer may be held personally liable for insufficient or no account checks issued to the treasurer for the licensure of snowmobiles, motor vehicles, trailers, motorcycles, or manufactured homes, if the county treasurer has exercised due diligence and has taken the fo…
SDCL § 7-11-4.2 Bad check--Collection procedure--Removal as asset
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If a county receives an insufficient fund or no account check, the county shall institute a collection procedure. If after one hundred eighty days the county has not received payment for the insufficient fund or no account check, the county treasurer may, with the majority approv…
SDCL § 7-11-5 Accounting and payment of money into treasury
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The county treasurer shall account for and pay into the treasury of the county all money received by the treasurer and interest received on deposits. Source: SL 1909, ch 21 , § 1; RC 1919, § 5940; SDC 1939, § 12.0804; SL 2016, ch 44 , § 15.
SDCL § 7-11-6 Warrants of county auditor required for disbursements by treasurer
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All money received by the county treasurer for the use of the county may only be disbursed by the treasurer on the warrant of the county auditor drawn according to law. All money shall be paid over by the treasurer at the time and in the manner provided by law. Source: SL 1868-9,…
SDCL § 7-11-9 Duplicate receipts for miscellaneous collections
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If the treasurer receives any money, warrants, or orders on any account other than taxes charged on the tax duplicate, the treasurer shall make out duplicate receipts. One receipt shall be delivered to the person paying the money, warrant, or order and the other receipt shall be …