2014 North Dakota Century Code Title 11 Counties Chapter 11-14 County Treasurer
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CHAPTER 11-14
COUNTY TREASURER
11-14-01. Treasurer eligible two terms only.
Repealed by omission from this code.
11-14-02. When county treasurer to qualify and take office.
The county treasurer shall qualify and enter upon the discharge of the duties of the office on
the first of May next succeeding the treasurer's election.
11-14-03. Additional bond may be required of treasurer.
Whenever the county treasurer has furnished a bond by personal sureties or by a surety
company, the board of county commissioners may require the treasurer to give an additional
bond, or additional sureties if, in the opinion of a majority of the commissioners, the existing
security shall have become insufficient. The board may demand and receive from the county
treasurer an additional bond, with good and sufficient security, in such sum as it may direct,
whenever, in its opinion, more money shall have passed or is about to pass into the hands of
the treasurer than is covered by the penalty in the previous bond. The giving of an additional
bond or of additional sureties on an existing bond shall not invalidate any previous bond or
bonds, nor discharge the sureties from any liability thereon.
11-14-04. Failure to give additional bond.
If a county treasurer fails or refuses to give an additional bond or additional sureties for ten
days from and after the day on which the board of county commissioners requires the treasurer
so to do, the treasurer's office shall become vacant and another treasurer shall be appointed
according to law.
11-14-05. County treasurer to certify abstracts - Fees.
Repealed by S.L. 1999, ch. 105, § 1.
11-14-06. County treasurer to receive and pay out county money.
The county treasurer shall receive all moneys belonging to the county, from whatever
source they may be derived, and all other moneys which by law are directed to be paid to the
treasurer. The treasurer shall pay out moneys belonging to the county only on a properly drawn
county warrant or in any other manner provided by law.
11-14-07. Treasurer to keep record of cash.
The county treasurer shall keep an accurate and detailed record of all moneys which shall
come into the treasurer's hands by virtue of the treasurer's office.
11-14-08. Duties of the county treasurer - Annual settlement.
The county treasurer shall keep a just and true account of the receipts and expenditures of
all tax moneys which shall come into the treasurer's hands by virtue of the treasurer's office, in
books or records to be kept by the treasurer for that purpose. Such books or records shall be
open at all times for inspection by the board of county commissioners or any member thereof,
by all county and state officers, and by any taxpayer or a taxpayer's legal representative. On the
tenth day of November of each year, the county treasurer shall make an annual settlement or
accounting for the collection of current taxes and for that purpose the treasurer shall exhibit to
the auditor the treasurer's books, moneys, accounts, and all vouchers relating to the same to be
audited or verified. The county treasurer shall be charged with the amount of the original tax list,
the additional taxes assessed, and penalties and interest collected to date of settlement, and
shall be credited with the amount of cash collected, abatements, erroneous assessments,
canceled taxes, discounts, and a total of the delinquent taxes outstanding. The county treasurer,
at the time of the settlement, shall furnish the county auditor with a list of delinquent real estate
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taxes outstanding and a list of delinquent personal property taxes outstanding in sufficient detail
to permit the auditor to complete the auditor's records.
11-14-09. Treasurer's receipts for money received - Copy deposited with auditor.
Whenever the county treasurer receives money, the treasurer shall make out triplicate
receipts and shall deliver one copy thereof to the person paying, and deposit one copy thereof
with the county auditor at the close of the business day, and retain one copy thereof which shall
be filed numerically in the treasurer's office. The county auditor shall charge the county
treasurer with the amount of the receipts, and the county treasurer shall enter the amount of the
receipts in the treasurer's cash book.
11-14-10. Daily report to auditor - Distribution of funds.
The county treasurer shall prepare a daily statement of all receipts and disbursements and
shall transmit a copy of the same to the county auditor together with all warrants and other
vouchers paid and duplicate copies of all receipts. The treasurer shall make a distribution on or
before the tenth working day of each calendar month to the several county funds and taxing
subdivisions of all taxes received and of all other funds that are required by law to be
distributed.
11-14-11. Report to township clerks.
The county treasurer, between the fifth and twentieth days of February of each year, shall
notify by mail the township clerk of each organized township in the county of the amount of
money on hand in the county treasury belonging to the township as of the fifth day of February.
Between the fifteenth day of November and the first day of December of each year, the
treasurer shall mail a notice to each township clerk stating the amount of money in the county
treasury belonging to the township as of the fifteenth day of November. Such notice shall state
separately the amount in each fund.
11-14-12. Statement to township clerk of amount paid to township treasurer.
Whenever the county treasurer pays or remits any township funds to a township treasurer,
the treasurer shall mail to the township clerk on the day of such remittance a statement of the
amount so paid or remitted, separately stating the amount belonging to each fund.
11-14-13. Treasurer's accounts with school districts - Disbursements.
1. The county treasurer shall keep a regular account with each school district in the
county. The treasurer shall credit and transfer to such account the amount collected on
taxes levied by the governing body of the school district, all sums apportioned to the
district by the county superintendent of schools or other authority, and all sums
received from the district. The treasurer shall credit the county with all payments made
to the business manager of the district and shall distinguish between items paid by
apportionment, from county taxes, and from other sources; all payments for
redemption of or endorsement upon school district warrants in the collection of taxes;
and all items of legal fees for collection and other duties performed.
2. Whenever a school district is authorized by law to be the custodian of its own funds
and exercises such authorization, the county treasurer shall remit to such school
district the funds for which the school district is custodian on or before the tenth day of
each calendar month.
11-14-14. Reports of disbursements of funds to school districts.
Annually, on the first day of July, the county treasurer shall:
1. File with the county superintendent of schools an itemized statement of all funds
remitted by the treasurer during the preceding school year to the business manager of
each school district in the county.
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2.
Send to the business manager of each school district in the county an itemized
statement of all payments made by the county treasurer to such school district
business manager during the preceding school year.
Such statement shall be made in substantial conformity with the forms prepared by the
superintendent of public instruction for the annual report of school district business managers.
11-14-15. Receipts and warrants to be delivered to school district business manager.
The county treasurer shall deliver to the business manager of the school district, at the time
of making other regular payments to the business manager, a duplicate tax receipt for all
amounts credited as an endorsement upon, or in payment of, any school district warrant, and
the treasurer shall deliver to such district business manager all warrants which have been
redeemed.
11-14-16. When treasurer shall pay over the funds collected.
The county treasurer shall pay over to the treasurer of the state, and to any municipal
corporation or organized township, or to any body politic, on the order of the county auditor, all
moneys received by the treasurer arising from taxes levied and collected, belonging to the state,
or to such municipal corporation or organized township or school district on or before the tenth
working day of each calendar month, provided, however, that foundation program allocations
shall be made within seven days of receipt, excluding weekends and holidays. If any treasurer
willfully and negligently shall fail to settle with the state treasurer at the times and in the manner
prescribed by law, the county treasurer shall forfeit to the use of the state the sum of five
hundred dollars, such sum to be recovered from the treasurer or the treasurer's sureties on suit
brought by the state treasurer in the name of the state. If the state treasurer fails to bring such
suit, then any citizen of the state may bring the same.
11-14-17. Treasurer not credited with interest paid unless warrant endorsed.
The county treasurer, on any settlement with the board of county commissioners, shall not
be credited with any sum paid for interest on any warrant or order unless, at the time of
receiving the same, the treasurer shall have noted on the warrant or order the amount of
interest due thereon.
11-14-18. Failure of treasurer to make settlement - Auditor to start suit.
If a county treasurer fails to make return and settlement, or fails to pay over all money with
which the treasurer stands charged, at the time and in the manner prescribed by law, the county
auditor, on receiving instructions for that purpose from the board of county commissioners of the
treasurer's county, shall cause suit to be instituted against the treasurer and the treasurer's
sureties, or any of them.
11-14-19. Treasurer not to speculate in county warrants - Penalty.
A county treasurer shall not either directly or indirectly contract for or purchase any warrant
or other evidence of indebtedness issued by the county of which the person is treasurer at any
discount upon the sum due thereon. If a county treasurer shall contract for or purchase any
such warrant or other evidence of indebtedness contrary to the provisions of this section, the
treasurer shall forfeit the whole amount due thereon. The forfeiture shall be recovered for the
benefit of the county by civil action brought by the state of North Dakota.
11-14-20. Loaning county funds - Penalty.
If any county treasurer shall loan any money belonging to the treasurer's county, with or
without interest, or shall use the same for the treasurer's own purposes, the treasurer shall
forfeit and pay, for every such offense, not more than five hundred dollars nor less than one
hundred dollars. The forfeiture shall be recovered for the benefit of the county in an action
brought by the state of North Dakota.
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11-14-21. County treasurer's final settlement.
When the county treasurer goes out of office, the treasurer shall make a full and complete
settlement with the board of county commissioners, and shall deliver up all books, papers,
moneys, and all other property pertaining to the office to the treasurer's successor, taking a
receipt therefor. The board shall see that the books of the county treasurer are correctly
balanced before passing into the possession and control of the treasurer elect. It shall witness
and attest the actual transfer and delivery of accounts, books, vouchers, and funds by any
outgoing treasurer to the successor in office, whether the successor treasurer is the same
person or another, and shall cause to be entered of record its full compliance with the
requirements of this section.
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