9-43-105. Delivery of assessment roll to county auditor under Plan One.
116 words·~1 min read·
/sd/title-9/chapter-9-43/9-43-105A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of approval or at the expiration of the thirty-day period for prepayment without interest, whichever is later. Before delivering the assessment roll to the county auditor, the municipal finance officer shall cancel in inverse order of their due dates all installments of any assessment previously paid. After delivery of the assessment role to the county auditor, the municipal finance officer shall promptly notify the county auditor of all installments of assessments paid to the finance officer, and the auditor shall cancel the installments in inverse order of their due dates upon the assessment roll.