South Dakota Codified Laws
Chapter 03 - Division Of Counties
Section 7-3-8 - Auditor-general's report filed with county auditors--Conclusive evidence.

7-3-8. Auditor-general's report filed with county auditors--Conclusive evidence.
The auditor-general shall file a report of such apportionment with the county auditor of the original and new county or counties within thirty days after such apportionment is made, and such report shall be conclusive evidence of the amounts due from one county to the other or others, respectively, except as provided in §7-3-9.

Source: SL 1917, ch 175, §2; RC 1919, §5777; SDC 1939, §12.0405.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 7 - Counties

Chapter 03 - Division Of Counties

Section 7-3-1 - Petition for division of county--Contents and filing--Minimum size of new county.

Section 7-3-2 - Voters' approval of division--Name and organization of new county.

Section 7-3-3 - Revision of commissioner districts after division of county.

Section 7-3-4 - Apportionment of bonded indebtedness after division of county--Bonds and tax levy of new county.

Section 7-3-5 - Apportionment of floating or warrant indebtedness on division of county--Bond issue by new county to cover proportionate share.

Section 7-3-6 - Sale of county bonds based on advertising and award before division.

Section 7-3-7 - Inventory and apportionment of assets and liabilities by auditor-general.

Section 7-3-8 - Auditor-general's report filed with county auditors--Conclusive evidence.

Section 7-3-9 - County action to set aside auditor-general's report--Time for filing--Estimate and appraisement as prima facie evidence.

Section 7-3-10 - Auditor-general's apportionment final if no action brought.

Section 7-3-11 - Warrants issued for settlement of accounts between counties.

Section 7-3-12 - Expenses of auditor-general--Apportionment and payment by counties.

Section 7-3-13 - Transfer of books, records, and files relating exclusively to new county.

Section 7-3-17 - Transcript of records obtained by new county--Evidentiary value.

Section 7-3-18 - Contract for transcription of records for new county--Certification of instruments transcribed.

Section 7-3-20 - Affidavit as to transcription of all records.

Section 7-3-21 - County commissioners' certificate of completion of transcriptions--Recording of instruments before certificate filed.

Section 7-3-22 - County commissioners' discretion in transcription of records.