CHAPTER 21-07
SINKING FUND LEVY AND COLLECTION RECORDS
21-07-01. County auditor to deliver to county treasurer schedule of municipal tax
levies for sinking funds. Each county auditor shall deliver to the county treasurer of the county<br>at the time the tax lists are delivered to the county treasurer as provided by section 57-20-06, a<br>separate detailed schedule showing separately the amount of tax and the mill rate of levy<br>therefor for each separate levy for sinking fund certified to the county auditor by the various<br>municipalities partly or wholly within the county, including levies for sinking funds for bonds<br>issued by the county, each stated separately. A true and correct duplicate thereof must be kept<br>by such county auditor among the permanent records of the county auditor's office.
21-07-02.
County treasurer to keep record of each separate municipal levy for
sinking fund. Each county treasurer, at the close of each month, shall make a permanent office<br>record showing separately and distinctly the amount of each separate municipal levy for sinking<br>fund purposes included in the taxes collected. Such record at all times must show the amount of<br>each annual levy for each separate interest and sinking fund, as shown by the schedule delivered<br>to the county treasurer by the county auditor, which has been collected by the county treasurer.
21-07-03. County treasurer to deliver to municipal treasurer statement showing
amount remitted to sinking fund of municipality. Each county treasurer, when remitting taxes<br>to the treasurers of the various municipalities of the county as required by law, shall deliver to the<br>municipal treasurer, and county treasurer as custodian, to whom remittance is made, a<br>statement showing definitely the amount included in the sum remitted properly belonging to each<br>separate sinking fund levied by the municipality to whose treasurer remittance is made.
21-07-04. Penalty. Repealed by S.L. 1975, ch. 106, § 673.
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Document Outline
chapter 21-07 sinking fund levy and collection records
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