Section 9-43-26 - Filing and endorsement of assessment roll and resolution by treasurer--Entries inspecial tax book. - South Dakota Statutes

9-43-26. Filing and endorsement of assessment roll and resolution by treasurer--Entries in special tax book. Upon delivery to the municipal treasurer of the certified copy of the special assessment roll and resolution he shall forthwith file the same in his office. He shall endorse thereon the date of his filing thereof, and enter opposite each description in his duplicate special tax book the date or dates upon which the assessments described in said roll became or will become due.
He shall also report to the municipal auditor or clerk the date of the filing in the office of such treasurer of such assessment roll, and the auditor or clerk shall enter opposite each description in the special tax book in his office the date or dates upon which the assessments described in said roll became or will become due.

Source: SL 1919, ch 269; SL 1931, ch 197; SDC 1939, § 45.2105; SL 1953, ch 263, § 1; SL 1963, ch 283, § 6.