59-2-1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent TaxControl Account.
The auditor shall audit the books and records of the treasurer and make a final settlementwith the treasurer. In making the settlement the auditor shall credit the treasurer with the amountof taxes for the previous year which are found to be still unpaid and shall then charge thetreasurer upon the books of the county in an account which shall be called the Delinquent TaxControl Account with the full amount of delinquent taxes, penalty, and costs found due thecounty for the previous year.
Enacted by Chapter 3, 1988 General Session