The county treasurer is the collector of taxes. The treasurer shall maintain an office at the county seat. The treasurer shall receive all money belonging to the county from whatever source derived and other money which by law is directed to be paid to the treasurer.
S.D. Codified Laws § 7-11-1
Treasurer as collector of taxes--Office at county seat--Receipt of county money
Applied in 2 court decisions — leading case Little Thunder v. South Dakota (1975)
Most recently applied in Little Thunder v. South Dakota (June 1975)
Source: SL 1868-9, ch 25, § 89; PolC 1877, ch 21, §§ 93, 94; CL 1887, §§ 637, 638; RPolC 1903, §§ 874, 875; SL 1913, ch 206; SL 1917, ch 235; RC 1919, § 5925; SDC 1939, § 12.080…
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.