11-491. Custodian of public monies The treasurer shall keep all money belonging to the state, or to the county, in his possession until disbursed according to law. He shall not place it in the possession of any person to be used for any purpose, or lend, or in any manner use, or permit any person […]
11-492. Apportionment of county monies All taxes collected upon real and personal property of the county, and all public monies arising from any source, or accruing under the provisions of law to a county, shall be paid into the treasury of the county, and the county treasurer shall apportion and apply the same to the […]
11-493. Duties The county treasurer shall: 1. Receive all monies of the county, and other monies directed by law to be paid to the county treasurer, safely keep the monies and apply and pay the monies out, rendering account thereof as required by law. 2. Keep an account of the receipt and expenditure of the […]
11-494. Receipts for monies received; violation; classification A. The treasurer shall issue either an electronic or hard copy of a receipt for all monies the treasurer receives as treasurer or as tax collector except tax payments made by check, which shall be received pursuant to section 42-18055. The receipts shall be in a standard format, […]
11-495. Taxpayers’ information fund A. A taxpayers’ information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to section 11-496, the tax lien processing fee imposed pursuant to section 42-18116, subsection C, fifteen dollars of each judgment deed fee collected pursuant to section 42-18205, subsection […]
11-496. Public records copy; proceeds of sale; agent duties; surcharge; special district assessments; deposit A. In addition to the fee prescribed by section 39-121.01, subsection D, paragraph 1 or section 39-121.03, subsection A, the county treasurer may impose a surcharge of not more than twenty-five per cent of the fee charged for furnishing a copy, […]
11-497. Disbursement of forest reserve monies The treasurer shall notify the clerk of the board of supervisors and the county school superintendent of the amount received from the state treasurer as the county share of pass through monies from the United States from forest reserves, as provided in section 41-736, and thereafter the money shall […]
11-498. Inspection of records The books, accounts and vouchers of the treasurer shall at all times be subject to inspection and examination by the auditor general, the board of supervisors and the grand jury.
11-499. Issuance of county bonds; liability The board of supervisors and not the county treasurer is the official issuer of county bonds, and the board of supervisors shall assume all liability on the bonds including bonds issued pursuant to sections 11-254.03, 11-264.01, 11-271, 11-281, 11-307, 11-371 and 11-721 and all other county bonds.
11-501. Monthly and annual reports to the board; posting A. The county treasurer shall report accounts of collection, custody and disbursement of public revenue to the county board of supervisors on the fifteenth day of each month for the preceding month. For that purpose the treasurer shall prepare a statement, under oath, of the amount […]
11-502. Transmittal of money to state treasurer Upon receipt of an order from the state treasurer requiring the money in the county treasury belonging to the state or collected for it to be transmitted to the state treasury in the manner prescribed by law, the county treasurer shall within ten days thereafter transmit the money […]
11-503. Failure to make settlement or report; penalty If the treasurer neglects or refuses to settle or report as required by law, he shall forfeit and pay to the county the sum of five hundred dollars for each act of neglect or refusal, and the board of supervisors shall institute action for the recovery thereof.
11-504. Correction of errors When an error appearing in the accounts of the county treasurer, excepting the tax rolls, comes to the notice of the treasurer he shall, if the error was made not more than fifteen years prior thereto, immediately correct it, and place on the margin of the book in which the original […]
11-505. Disclosure of confidential information; violation; classification; definition A. A person, including a former employee or agent of the treasurer, who has received confidential information while an employee or agent of the treasurer shall not disclose that information except as provided in subsection B of this section. B. Confidential information relating to a taxpayer may […]
