59-2-1345 - Daily statement of accounts -- Audits.
59-2-1345. Daily statement of accounts -- Audits.
(1) Between March 15 and the date of the tax sale, the county treasurer shall transmitdaily to the county auditor a statement of the amount of money received by the treasurer duringthe preceding business day on account of redemptions made on property listed for tax sale. Thestatement shall set out in separate columns:
(a) the number of the redemption certificate or the receipt issued on account forredemption;
(b) the amount received for taxes, penalties, and administrative costs accrued to the dateof the making of the tax sale record;
(c) the amount received for administrative costs subsequently accruing; and
(d) the amount received as interest accrued.
(2) The county auditor shall audit the treasurer's tax sale records at least once a year andthe treasurer shall account to the auditor for all money due the county by reason of anyredemptions or payments on account for redemption made, including interest as required by law.
(3) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shallcredit the treasurer upon the books of the county with the sums charged for delinquent taxes,penalties, and administrative costs charged against all real estate upon which the period ofredemption is expiring in the nearest forthcoming tax sale.
Amended by Chapter 181, 1995 General Session