42-17255. Remitting tax collections to
municipality


A. On or before the fifteenth day of each month the county treasurer shall pay to
each city and town treasurer in the county all money collected during the previous month
as taxes for the city or town. All interest earned on the monies collected shall be paid
into the county general fund for use as determined by the board of supervisors.


B. The city or town treasurer shall give the county treasurer a receipt for each
payment. The county treasurer shall retain the receipt for one year after the annual
report to the board of supervisors under section 11-501. The city or town treasurer
shall retain a copy of the receipt to be available for purposes of auditing the city or
town treasurer's accounts.