3-11-15. County auditors to certify school districts annually.
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/sd/title-3/chapter-3-11/3-11-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
County auditors shall certify to the administrator all school districts subject to the federal old age and survivors insurance system tax as of the first day of September of each year and shall submit such certification to the administrator on or before the fifteenth day of September of the same year.