8-10-1. Property tax levy. Taxes necessary to defray the township charges shall be levied on the taxable property in the township in the manner prescribed in this code for raising revenue and other money for state and county purposes and expenses. Source: SL 1872-3, ch 51, §98; PolC 1877, ch 23, §86; SL 1883, ch […]
8-10-10. Verified statement required for claim against township–False verification as perjury. Before any account, claim, or demand against any township for any property or services for which such township is liable shall be audited or allowed by the board or officers authorized by law to audit and allow the same, the person in whose favor […]
8-10-11. Officer before whom verification made–Personal representatives not required to verify. The verification required by §8-10-10, may be made before any officer authorized to administer oaths, or before any member of the board to which the account, claim, or demand shall be presented to be audited, and every member of such board is authorized to […]
8-10-12. Examination and allowance of verified claims by township board. Whenever an account, claim, or demand against any township shall have been verified in the manner prescribed in this chapter, the board to which the same shall be presented may receive and consider the same and may allow or disallow the same in whole or […]
8-10-13. Verification not required for salaries and jurors’ and witnesses’ claims. The provisions of §§8-10-10 to 8-10-12, inclusive, shall not apply to any claim or demand for an annual salary or per diem of jurors or witnesses fixed by or in pursuance of any statute. Source: SL 1883, ch 112, subch 1, §87; CL 1887, […]
8-10-14. Allowance of claim without verification as misdemeanor. Any member of a township board who shall audit and allow any account, claim, or demand, required by this title to be itemized and verified, without the same having been first duly itemized and verified, shall be guilty of a Class 2 misdemeanor. Source: SL 1883, ch […]
8-10-15. Auditing of accounts payable–Clerk of the township replacing absent supervisor. The board of supervisors shall audit all accounts payable by the township; if for any cause there are not three supervisors present, the chairman, or in his absence either of the supervisors, may notify the clerk of the township, who, together with the supervisors […]
8-10-16. Time of meetings for allowance of accounts–Statement of amount allowed. The board of supervisors shall meet on the last Tuesday of February and on the last Tuesday of October in each year, and at such other times as it deems necessary and expedient, for the purpose of auditing and settling all charges against the […]
8-10-17. Warrants for accounts allowed. The amount of any account audited and allowed by the board of supervisors, and the amount of any account voted to be allowed at any township meeting shall be paid by the treasurer on the warrant of such board signed by the chairman and countersigned by the clerk; and all […]
8-10-18. Endorsement of warrant for payment by depository. Every warrant for the payment of money issued by any township, which is not registered because of lack of funds with which to pay such warrant, shall be countersigned by the treasurer of such township, who shall also endorse on such warrant an order to the depository, […]
8-10-19. Register of warrants not paid on presentation–Data entered. The township treasurer shall keep a suitable registry to be provided at the expense of the township in which he shall enter the warrants he cannot pay for want of funds when presented to him for payment, which registry shall show in a column arranged for […]
8-10-2. Notice to county auditor of township tax levy–Entry on tax list. The township clerk shall notify the county auditor by the last day of March of the amount of the taxes levied by the board of supervisors. The county auditor shall enter the amount on the county tax list to be collected by the […]
8-10-20. Warrants paid in order of presentation–Endorsement of warrants not paid–Interest rate. All warrants upon the township treasurer shall be paid out of the fund on which they were drawn in the order of presentation. Whenever any warrant is presented to the treasurer for payment and there are no funds in the treasury appropriated for […]
8-10-21. Call of registered warrants for payment–Termination of interest. All such registered warrants shall be paid in the order of their registration and it shall be the duty of every such treasurer as soon as money sufficient for the payment of such warrants is received to the credit of the particular fund upon which the […]
8-10-22. Tax levy for annual payment of interest on warrants. The board of supervisors of any organized township may determine by resolution that interest shall be paid annually on all outstanding registered warrants of such township. When it has been so determined said board shall, at the time and in the manner provided for the […]
8-10-23. Call of warrants for annual payment of interest. As soon as there is sufficient money in such special warrant interest fund to pay one year’s interest on one or more outstanding warrants, the township treasurer shall notify the holder of the oldest registered warrant or warrants to present the same for payment of interest, […]
8-10-24. Loss of priority by failure to present warrant for annual interest. Any warrant holder who shall fail to present his warrant to the treasurer within thirty days after the treasurer shall have mailed him written notice to present the same, addressed to such holder’s last known address, shall lose his right to payment in […]
8-10-26. Township exempt from execution–Payment of judgment by treasurer–Tax levy for payment of judgment. No execution shall be issued upon any judgment for the recovery of money against the township, in any action or proceeding prosecuted by or against it, in its own name or the name of any of its officers for and on […]
8-10-27. Accounts maintained by treasurer–Exhibition to township board. The township treasurer shall keep a true account of all money by him received by virtue of his office, and the manner in which the same is disbursed, in a book provided by the township for that purpose, and exhibit such account, together with his vouchers, to […]
8-10-28. Examination by board of accounts of treasurer and officers handling money. The board of supervisors shall, at its regular meeting on the last Tuesday of February in each year, examine and audit the accounts of the treasurer; and it shall audit the accounts of all other officers who are authorized by law to receive […]
