7-10-1. Auditor as clerk of county commissioners–Preservation and destruction of records. The county auditor is the clerk of the board of county commissioners and shall keep an accurate record of its official proceedings and carefully preserve all of the documents, books, records, maps, and other papers required to be deposited or kept in his office […]
7-10-10. Calculation of adjusted taxes upon cancellation of historical society moratorium–Payment deadline. If a county treasurer receives a notice from the State Historical Society Board of Trustees pursuant to §1-19A-22, the county auditor shall calculate the taxes that would have been paid on such property had the tax moratorium not been in place and send […]
7-10-2. Accounting records maintained–Destruction. The county auditor is required to keep and maintain such accounting records as set forth in the accounting manual prescribed by the auditor-general. However, the county auditor may destroy any record which the records destruction board, acting pursuant to §1-27-19, declares to have no further administrative, legal, fiscal, research, or historical […]
7-10-3. Monthly verification of treasurer’s accounts–Report to county commissioners–Contents. The county auditor shall at the close of each calendar month list all cash and cash items held by the county treasurer and verify the balances in the depositories. The county auditor shall report to the board of county commissioners at each regular meeting the bank […]
7-10-4. Financial reports–Time for preparation and publication–Filing of publication. The county auditor shall prepare by the first day of March of each year a report of the revenues and expenditures of the previous year and the assets, liabilities, and equity of the county as of December thirty-first of the previous year. The report shall be […]
7-10-5. General duties relating to elections. The county auditor shall perform all the duties required of him by law relative to making out and delivering notices of special and general elections, to making abstracts of and canvassing the votes cast at any special or general election, to issuing certificates of election to members of the […]
7-10-6. Call of special election when county commissioners fail to call. If the board of county commissioners for any cause fails or refuses to call special elections, the county auditor may provide for and call any special election under any of the statutes of the state in force within such county, upon the petition of […]
7-10-9. Action against auditor and sureties for misconduct or omission of duty. An action may be brought against the county auditor and the sureties upon the official bond, in the name of the state and for its use, or for the use of any county or person injured by the misconduct in office of the […]
