The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list.

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Source: SL 1868-9, ch 25, § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; RC 1919, § 5925; SDC 1939, § 12.0803; SL 2016, ch 44, § 13.