15-16-115. Treasurer's record of personal property taxes paid. (1) On or before December 1 of each year, the county treasurer shall note on the property tax record, opposite the name of each person from whom taxes have been collected, the amount of taxes received and the date of receipt.
     (2) If the taxes have not been collected, the treasurer shall note in the property tax record the reason why collection was not made.

     History: En. Sec. 1, Ch. 119, L. 1903; re-en. Sec. 2690, Rev. C. 1907; re-en. Sec. 2250, R.C.M. 1921; re-en. Sec. 2250, R.C.M. 1935; R.C.M. 1947, 84-4210; amd. Sec. 35, Ch. 587, L. 1987; amd. Sec. 82, Ch. 27, Sp. L. November 1993.