15-16-702. Cancellation of taxes and obligations -- filing of lists. Upon receipt of such list or lists and within 30 days thereafter, the board of county commissioners shall examine the same and make any necessary corrections. Thereupon, the board of county commissioners shall make its order canceling all such personal property taxes and contractual obligations contained in the list or lists, as corrected, required by this part to be canceled and spread such order upon its minutes. The order and minutes need not set forth in full the contents of the list or lists, a proper reference therein for their identification being sufficient. When the order is made, the original or copy of the list or lists, as corrected, must be filed with and as a part of the records of the board. One legible copy thereof must be filed with the county clerk and recorder as a public record, and one legible copy thereof must be filed with the county treasurer as a permanent record of his office.

     History: En. Sec. 2, Ch. 44, L. 1949; amd. Sec. 11, Ch. 126, L. 1977; R.C.M. 1947, 84-4216; amd. Sec. 47, Ch. 587, L. 1987.