COUNTIES AND COUNTY LAW
COUNTY TREASURER AND TAX COLLECTOR
31-2112. Monthly settlements and statements — Annual settlement. The treasurer must settle his accounts relating to the collection, care and disbursement of public revenue, of whatsoever nature and kind, with the auditor, on the first Monday of each month. For the purpose of making such settlement, he must make out a statement under oath, of the amount of money or other property received prior to the period of such settlement, the sources whence the same was derived, the amount of payments or disbursements, and to whom, with the amount remaining on hand. In making such account, and for all other purposes, the treasurer shall report uncollected fees, personal property taxes or other revenue due but unpaid for a period of five (5) years and, at the end of such period, shall not be required to continue reporting such sums unless, in the opinion of the treasurer, such sums are collectible; provided, however, that this provision shall in no way alter or interfere with the obligation of the person or persons owing such amounts to pay the same. He must in such settlements, deposit all warrants redeemed by him and take the auditor’s receipt therefor. He must also make a full settlement of all accounts with the auditor annually on the first Tuesday after the first Monday of October, in the presence of the commissioners, who have a supervisory control thereof.
[(31-2112) R.S., sec. 1850; modified by 1901, p. 233, sec. 174; compiled and reen. R.C. & C.L., sec. 2001; C.S., sec. 3573; I.C.A., sec. 30-1612; am. 1970, ch. 225, sec. 1, p. 633; am. 1976, ch. 45, sec. 21, p. 136.]