Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years

10-21-16. Binding and numbering of tax receipts--Separate series used for separate years.All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed. Source: SL 1897, ch 28, §88; RPolC 1903, §2151; RC 1919, §6765; SDC 1939, §57.1007; SL 1947, ch 404; SL 2018, ch 63, §16.