9-9-24. Commissioner of finance and revenue in five-commissioner municipality.
If a municipality is governed by a board consisting of five commissioners, the commissioner of finance and revenue shall enforce all laws for the assessment and collection of taxes of every kind and collection of all revenues belonging to the municipality from whatever source derived. The finance and revenue commissioner shall examine into and keep the board informed on the finances of the municipality and its assets and property.
Source: SDC 1939, §45.0806 (5); SL 1991, ch 69, §5; SL 2000, ch 35, §4; SL 2018, ch 49, §23.