Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax

10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called 'the telephone tax book,' and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax. Source: SDC 1939, §57.1806; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.