2005 Idaho Code - 31-2112 — MONTHLY SETTLEMENTS AND STATEMENTS -- ANNUAL SETTLEMENT

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 21
                      COUNTY TREASURER AND TAX COLLECTOR
    31-2112.  MONTHLY SETTLEMENTS AND STATEMENTS -- ANNUAL SETTLEMENT. The
treasurer must settle his accounts relating to the collection, care and
disbursement of public revenue, of whatsoever nature and kind, with the
auditor, on the first Monday of each month. For the purpose of making such
settlement, he must make out a statement under oath, of the amount of money or
other property received prior to the period of such settlement, the sources
whence the same was derived, the amount of payments or disbursements, and to
whom, with the amount remaining on hand. In making such account, and for all
other purposes, the treasurer shall report uncollected fees, personal property
taxes or other revenue due but unpaid for a period of five (5) years and, at
the end of such period, shall not be required to continue reporting such sums
unless, in the opinion of the treasurer, such sums are collectible; provided,
however, that this provision shall in no way alter or interfere with the
obligation of the person or persons owing such amounts to pay the same. He
must in such settlements, deposit all warrants redeemed by him and take the
auditor's receipt therefor. He must also make a full settlement of all
accounts with the auditor annually on the first Tuesday after the first Monday
of October, in the presence of the commissioners, who have a supervisory
control thereof.