3-11-15. County auditors to certify school districts annually.
County auditors shall certify to the administrator all school districts subject to the federal old age and survivors insurance system tax as of the first day of September of each year and shall submit such certification to the administrator on or before the fifteenth day of September of the same year.
Source: SDC Supp 1960, §17.1207 as added by SL 1963, ch 127, §2; SL 1971, ch 19, §1; SL 1980, ch 30, §9; SL 2006, ch 16, §2.