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Codified Laws
7-11 COUNTY TREASURER
CHAPTER 7-11

COUNTY TREASURER

7-11-1      Treasurer as collector of taxes--Office at county seat_Receipt of county money.
7-11-2      Premium on treasurer's bond.
7-11-3      Additional security required of treasurer by county commissioners--Failure to give security creating vacancy in office.
7-11-4      Collection of taxes--Maintenance of delinquent taxpayer list.
7-11-4.1      Immunity from personal liability for bad checks--Conditions.
7-11-4.2      Bad check--Collection procedure--Removal as asset.
7-11-5      Accounting and payment of money into treasury.
7-11-6      Warrants of county auditor required for disbursements by treasurer.
7-11-7      Repealed.
7-11-8      Repealed.
7-11-9      Duplicate receipts for miscellaneous collections.
7-11-10, 7-11-11. Repealed.
7-11-12      Accounting records maintained--Destruction.
7-11-13      Repealed.
7-11-14      Collection fees not deducted from taxes received.
7-11-15      Repealed.
7-11-16      Failure to collect or account for fees as theft.
7-11-17      Examination of treasurer's books by county commissioners--Settlement and certification of accounts.
7-11-18      Action against treasurer and sureties on failure to settle or pay over money.
7-11-19      Profiting from use of county funds as theft--Liability on official bond.



7-11-1Treasurer 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.



7-11-2Premium on treasurer's bond.

If the county treasurer is required to furnish a bond executed by a surety company legally authorized to transact business in this state, upon the approval of the bond by the county commissioners, the county shall pay the premium for the bond.

Source: SL 1911, ch 91, § 1; RC 1919, § 5942; SDC 1939, § 12.0801; SL 2016, ch 44, § 12.



7-11-3Additional security required of treasurer by county commissioners--Failure to give security creating vacancy in office.

The board of county commissioners may require the county treasurer to give additional sureties whenever in its opinion the existing security shall have become insufficient; and such board is authorized to demand and receive from the county treasurer an additional bond as required by law, with good and sufficient security, in such sum as such board may direct whenever in its opinion more money shall have passed or is about to pass into the hands of such treasurer than could be recovered under the penalty in the previous bond. If any county treasurer shall fail or refuse to give such additional security or bond within ten days after having been required so to do, his office shall be considered vacant and another treasurer shall be appointed.

Source: SL 1868-9, ch 25, §§ 101, 102; PolC 1877, ch 28, §§ 97, 98; CL 1887, §§ 1658, 1659; RPolC 1903, §§ 2235, 2236; RC 1919, §§ 6950, 6951; SDC 1939, § 12.0801.



7-11-4Collection of taxes--Maintenance of delinquent taxpayer list.

The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list.

Source: SL 1868-9, ch 25, § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; RC 1919, § 5925; SDC 1939, § 12.0803; SL 2016, ch 44, § 13.



7-11-4.1Immunity from personal liability for bad checks--Conditions.

No county treasurer may be held personally liable for insufficient or no account checks issued to the treasurer for the licensure of snowmobiles, motor vehicles, trailers, motorcycles, or manufactured homes, if the county treasurer has exercised due diligence and has taken the following steps:

(1)    Required positive identification of the person presenting the check; and

(2)    Within a thirty-day period of receiving notice that the check has been dishonored, instituted a collection process on the check.

Source: SL 1976, ch 70; SL 1992, ch 80, § 1; SL 2016, ch 44, § 14.



7-11-4.2Bad check--Collection procedure--Removal as asset.

If a county receives an insufficient fund or no account check, the county shall institute a collection procedure. If after one hundred eighty days the county has not received payment for the insufficient fund or no account check, the county treasurer may, with the majority approval of the board of county commissioners, remove the insufficient fund or no account check as an asset of the county.

Source: SL 1983, ch 48; SL 1994, ch 63.



7-11-5Accounting and payment of money into treasury.

The county treasurer shall account for and pay into the treasury of the county all money received by the treasurer and interest received on deposits.

Source: SL 1909, ch 21, § 1; RC 1919, § 5940; SDC 1939, § 12.0804; SL 2016, ch 44, § 15.



7-11-6Warrants of county auditor required for disbursements by treasurer.

All money received by the county treasurer for the use of the county may only be disbursed by the treasurer on the warrant of the county auditor drawn according to law. All money shall be paid over by the treasurer at the time and in the manner provided by law.

Source: SL 1868-9, ch 25, § 89; PolC 1877, ch 21, § 93; CL 1887, § 637; RPolC 1903, § 874; RC 1919, § 5925; SDC 1939, § 12.0803; SL 1975, ch 76, § 4; SL 2016, ch 44, § 16.



7-11-7
     7-11-7.   Repealed by SL 1975, ch 76, § 12.



7-11-8
     7-11-8.   Repealed by SL 1970, ch 43, § 1.



7-11-9Duplicate receipts for miscellaneous collections.

If the treasurer receives any money, warrants, or orders on any account other than taxes charged on the tax duplicate, the treasurer shall make out duplicate receipts. One receipt shall be delivered to the person paying the money, warrant, or order and the other receipt shall be filed with the auditor within one week.

Source: SL 1897, ch 28, § 91; RPolC 1903, § 2154; RC 1919, § 5927; SDC 1939, § 12.0807; SL 1975, ch 76, § 5; SL 2016, ch 44, § 17.



7-11-10
     7-11-10, 7-11-11.   Repealed by SL 1975, ch 76, § 12.



7-11-12Accounting 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.



7-11-13
     7-11-13.   Repealed by SL 1975, ch 76, § 12.



7-11-14Collection 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.



7-11-15
     7-11-15.   Repealed by SL 1975, ch 76, § 12.



7-11-16Failure to collect or account for fees as theft.

Any county treasurer who shall neglect or omit to charge or collect the fees allowed for services rendered or shall fail or neglect to keep a record of the same or to make a correct statement thereof to the county auditor, with the intent to evade the provisions of this chapter shall be guilty of theft.

Source: SL 1890, ch 134, § 4; RPolC 1903, § 882; RC 1919, § 5939; SDC 1939, § 12.9909; SL 1981, ch 43, § 4.



7-11-17Examination of treasurer's books by county commissioners--Settlement and certification of accounts.

The books, accounts, and vouchers of the county treasurer and all money, warrants, or orders remaining in the treasury shall at all times be subject to the inspection and examination of the board of county commissioners, including the regular meetings of the board in January and July of each year and at any other times as the board directs. The treasurer shall settle with the board the accounts kept by the treasurer.

The treasurer shall exhibit for that purpose all books, accounts, and money, and all vouchers relating to the same to be audited. The vouchers shall be retained by the board as evidence of the treasurer's settlement and if found correct, the account shall be so certified. If it is found incorrect, the treasurer is liable on the bond.

Source: SL 1868-9, ch 25, §§ 80, 91; PolC 1877, ch 21, § 95; CL 1887, § 639; RPolC 1903, § 876; RC 1919, § 5932; SDC 1939, § 12.0817; SL 2016, ch 44, § 18.



7-11-18Action against treasurer and sureties on failure to settle or pay over money.

If any county treasurer fails to make return or settlement or to pay over all money with which the treasurer may stand charged at the time and in the manner prescribed by law, the county auditor, on receiving instructions from the state auditor or from the county commissioners, shall institute a suit against either the treasurer or the surety, or both, in the circuit court of the county.

Source: SL 1868-9, ch 25, § 99; PolC 1877, ch 28, § 95; CL 1887, § 1656; RPolC 1903, § 2233; RC 1919, § 6949; SDC 1939, § 12.0802; SL 2016, ch 44, § 19.



7-11-19Profiting from use of county funds as theft--Liability on official bond.

The making of profit and converting the profit to private use or benefit, directly or indirectly, by the county treasurer out of any money in the county treasury with the custody of which the treasurer is charged, by using, loaning, or depositing the profit in any manner, is theft. In addition the treasurer is liable upon the official bond for the profits realized by the unlawful use of the county funds.

Source: SL 1897, ch 104, § 4; RPolC 1903, § 352; RC 1919, § 6890; SDC 1939, § 12.9906; SL 1981, ch 43, § 5; SL 2016, ch 44, § 20.