10-21-14. Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.
144 words·~1 min read·
/sd/title-10/chapter-10-21/10-21-14A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assessed, the amount of taxes collected for state purposes, the amount of each separate and distinct fund the tax is allocated to, and the years for which any of the real property described has been sold for taxes and not redeemed, unless the certificates for the tax sales are more than six years old.
Any county auditor who fails to enter on any tax receipt the amount of taxes for state purposes, or any treasurer who fails to specify on the tax receipt the information required by this section, is guilty of a Class 2 misdemeanor.