Section 46A-7-21 - Liability of county treasurer for taxes from assessments.
46A-7-21. Liability of county treasurer for taxes from assessments. All such taxes collected and paid to the county treasurer shall be received by such treasurer in his official capacity and he shall be responsible for the safekeeping, disbursement, and payment thereof, the same as for other money collected by him as such treasurer.
Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-21.