7-11-1. Treasurer as collector of taxes--Office at county seat--Receipt of county money.
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 1868-9, ch 25, §89; PolC 1877, ch 21, §§93, 94; CL 1887, §§637, 638; RPolC 1903, §§874, 875; SL 1913, ch 206; SL 1917, ch 235; RC 1919, §5925; SDC 1939, §12.0803; SL 2016, ch 44, §11.
Structure South Dakota Codified Laws
Section 7-11-1 - Treasurer as collector of taxes--Office at county seat_Receipt of county money.
Section 7-11-2 - Premium on treasurer's bond.
Section 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list.
Section 7-11-4.1 - Immunity from personal liability for bad checks--Conditions.
Section 7-11-4.2 - Bad check--Collection procedure--Removal as asset.
Section 7-11-5 - Accounting and payment of money into treasury.
Section 7-11-6 - Warrants of county auditor required for disbursements by treasurer.
Section 7-11-9 - Duplicate receipts for miscellaneous collections.
Section 7-11-12 - Accounting records maintained--Destruction.
Section 7-11-14 - Collection fees not deducted from taxes received.
Section 7-11-16 - Failure to collect or account for fees as theft.
Section 7-11-18 - Action against treasurer and sureties on failure to settle or pay over money.
Section 7-11-19 - Profiting from use of county funds as theft--Liability on official bond.