7-6-2421. Presentation of claims against county. (1) An account may not be allowed by the board unless the account is made out in separate items, with the nature of each item stated. If the claim is for official services for which specified fees are not fixed by law, the time actually and necessarily devoted to the services must be stated. An account may not be passed upon by the board unless made out as prescribed in this section and filed by the clerk prior to the session at which it is asked to be heard.

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(2)Each claim against the county, except claims arising from injury to a person or property, that are limited under provisions of Title 2, chapter 9, parts 1 through 3, must be presented within 1 year after the last item accrued.

(3)A county officer may not, except for the officer’s own service, present any claim, account, or demand for allowance against the county or in any way advocate the relief asked on the claim or demand made by another.