7-11-12. Accounting records maintained--Destruction.
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 no further administrative, legal, fiscal, research, or historical value.
Source: SL 1868-9, ch 25, §89; PolC 1877, ch 21, §94; CL 1887, §638; RPolC 1903, §875; SL 1913, ch 206, §7; SL 1917, ch 235, §2; RC 1919, §5925; SDC 1939, §12.0803; SL 1975, ch 76, §6; SL 1981, ch 45, §4.
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.