™Your Policy Risk Impact Agent
39 chapters · 727 sections in this title.
SDCL § 7-11-1 Treasurer as collector of taxes--Office at county seat--Receipt of county money
0.5K chars
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
0.6K chars
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
0.3K chars
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
0.4K chars
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…
