Section 9-43-50 - Payment of Plan Two assessments after certification to county auditor--Notice tomunicipal officers of payment. - South Dakota Statutes

9-43-50. Payment of Plan Two assessments after certification to county auditor--Notice to municipal officers of payment. No assessment under Plan Two shall be paid to or received by the municipal treasurer after the same shall have been certified to the county auditor as provided in § 9-43-49, but all assessments so certified in accordance therewith shall be paid to the county treasurer whether or not the property assessed shall have been sold to satisfy such assessments, and upon payment thereof the county treasurer shall issue his proper receipt therefor and shall forthwith certify to the municipal auditor or clerk and to the treasurer the fact and date of such payment, which date shall be entered by the auditor or clerk and by the treasurer upon the special tax book and duplicate special tax book in their respective offices.

Source: SDC Supp 1960, § 45.2112 (7) as enacted by SL 1963, ch 283, § 9.