§ 10-21-16 Binding and numbering of tax receipts--Separate series used for separate years.

SD Codified L § 10-21-16 (2019) (N/A)
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10-21-16. Binding and numbering of tax receipts--Separate series used for separate years. All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.

Source: SL 1897, ch 28, § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404; SL 2018, ch 63, § 16.