10-21-21 Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies in coll...
Ensuring proper amount of taxes collected--Liability of treasurer for deficiencies
The county shall establish a system of procedures to ensure that the proper amount of
taxes have been collected, receipted into accountability, and deposited in the proper amount. If it
appears that the treasurer has not collected the full amount of taxes and interest which according to
the tax list and the terms of the receipt the treasurer should have collected, the auditor shall forthwith
charge the treasurer with the amount such receipt falls short of the true amount, and the treasurer
shall be liable on the official bond to account for and pay over the same.
Source: SL 1897, ch 28, § 87; RPolC 1903, § 2150; RC 1919, § 6767; SDC 1939, § 57.1008; SL
1995, ch 61, § 7.