Section 9-43-24 - Special tax book maintained by auditor or clerk--Contents--Duplicate kept bytreasurer--Destruction of records.
9-43-24. Special tax book maintained by auditor or clerk--Contents--Duplicate kept by treasurer--Destruction of records. The municipal auditor or clerk shall provide a permanent record of special assessments to be known as the special tax book in which shall be kept a record of all special assessments, and which tax book shall show the consecutive number of the tax item, the date or dates upon which the same became or will become due, the name of the person in whom the title to the property rests, as shown by the assessment roll, a brief description of the property, the amount assessed against each lot, the character of the improvement for which the assessment is made, and the date of payment of each assessment or installment thereof which is paid to the municipal treasury. He shall include in the tax book a suitable index to the real property against which special assessments have been levied.
The municipal auditor or clerk shall prepare a duplicate of the tax book for the use of the municipal treasurer, to be kept by the treasurer as a permanent record of his office, and shall enter upon the tax book in his office and upon the duplicate thereof in the office of the treasurer all special assessments as may be levied as soon as the assessments become a lien upon real property. However, the auditor or clerk may destroy any record which the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.
Source: SL 1919, ch 269; SL 1931, ch 197; SDC 1939, § 45.2105; SL 1953, ch 263, § 1; SL 1963, ch 283, § 6; SL 1981, ch 45, § 11.