7-11-12. Accounting records maintained--Destruction.
The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor-general. However, the county treasurer may destroy any record which the records destruction board, acting pursuant to §1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.
Source: SL 1868-9, ch 25, §89; PolC 1877, ch 21, §94; CL 1887, §638; RPolC 1903, §875; SL 1913, ch 206, §7; SL 1917, ch 235, §2; RC 1919, §5925; SDC 1939, §12.0803; SL 1975, ch 76, §6; SL 1981, ch 45, §4.