7-11-14. Collection fees not deducted from taxes received.
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; SDC 1939, §12.0810.
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.