South Dakota Codified Laws > Title 7 > Chapter 10


§ 7-10-1	Auditor as clerk of county commissioners–Preservation and destruction of records
§ 7-10-2	Accounting records maintained–Destruction
§ 7-10-3	Monthly verification of treasurer’s accounts–Report to county commissioners–Contents
§ 7-10-4	Financial reports–Time for preparation and publication–Filing of publication
§ 7-10-5	General duties relating to elections
§ 7-10-6	Call of special election when county commissioners fail to call
§ 7-10-9	Action against auditor and sureties for misconduct or omission of duty
§ 7-10-10	Calculation of adjusted taxes upon cancellation of historical society moratorium–Payment deadline

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2

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