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<br />COLLECTION, ACCOUNTING, DISTRIBUTION 276.13
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<br />_ . ~s, from the date of the last settlement up to and InCludIng each day mentioned,
<br />:, and the auditor shall, withIn 30 days after each settlement, send an abstract ot same
<br />to the commissioner of finance in such form as the commIssioner of finance may
<br />prescrIbe. At each settlement the treasurer shall make complete returns of his
<br />collections on the current tax list, showing the amount collected on account of the
<br />leVeral funds included In the list.
<br />[R L 8 883; 1911 c 225 8 1; 1973 c 492 83] (2082)
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<br />276.10 APPORTION1\IENT AND DISTRIBUTION OF FUNDS. On the last day
<br />of February, May, and October, of each year, the county auditor and county treasurer
<br />shall make distribution of all undistributed funds remaining in the treasury, appor-
<br />tlonIng the same, as provided by law, and placing the same to the credit of the
<br />Iwte, town, city, or school district, and each county fund. Within 20 days after
<br />luch dIstribution Is completed, the county auditor shall make report thereof to
<br />the commissioner of finance, In such form as the commissioner of finance may
<br />prescribe. The county auditor shall issue his warrant for the payment of any
<br />moneys remaining in the county treasury to the credit of the state, town, city,
<br />or school district on application of the persons entitled to receive the same.
<br />[R L 8 884; 1973 c 123 art 5 8 7; 1973 c 492 8 14] (2083) .
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<br />.6.11 WHEN TREASURER SHALL PAY FUNDS. As soon as practical after
<br />settlement in February, May, and October the county treasurer shall pay over
<br />e state treasurer or the treasurer of any town, city, or school district, on the
<br />warrant of the county auditor, all moneys received by him arising from taxes
<br />levIed and collected belonging to the state, or to such municipal corporation, or
<br />other body, and deliver up all orders and other evidences of indebtedness of such
<br />munlcipa,l corporation or other body, taking triplicate receipts therefor. He shall
<br />tile one of the receipts with the county auditor, and shall return one by mail on
<br />the day of its reception to the clerk of the town, city, or school district to which
<br />such payment was made, who shall preserve the same in his office. The county treas-
<br />urer is authorized and directed to make such partial payments of amounts col.
<br />lected periodically in advance of final settlements as may be practicable. Accom-
<br />panying each payment to the state treasurer or treasurer of any town, city, or
<br />achool district shall be a statement prepared by the county treasurer designating
<br />the years for which taxes include:! in the payment were collected and, for each
<br />year, the amount of such taxes and any penalties thereon. The county treasurer
<br />ahaIl upon written request of the state, a municipal corporation or other public
<br />body pay at least 70 I:ercent of the estimated collection within 30 days after settle-
<br />ment He shall pay the balance of the amounts collected to the state or to a muni-
<br />dpal corporation or other body within 60 days after settlement, provided, however,
<br />: that after 45 days interest shall accrue to the credit of and shall be paid to the
<br />~. .atate, municipal corporation or other body. Interest shall be payable upon appro-
<br />; ticn from the general revenue fund of the county and, if not paid, may be
<br />; - vered by the state, municipal corporation, or other body, in a civil action.
<br />:t [R L 8 885; 1967 c 433 8 1; 1971 c 79381; 1973 c 683 8 29; 1974 c 450 8 1] (2084)
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<br />\t %76.12 AUDITOR TO KEEP ACCOUNTS. The county auditor shall keep
<br />:~ ~CCounts with the state, the county, and each of the funds of such county, and each
<br />~ wn, city, and school district, and with the county treasurer, making daily
<br />e: :~rles of the charges and credits to the treasurer; and, Immediately after each
<br />till r1 tribution of taxes, he shall credit the collections to the proper funds. He shall
<br />I~ 0 ve a warrant on the county treasurer for the amount due any town, city,
<br />t1~ School district, upon application of its treasurer, and upon the filing of a cer.
<br />a cate of its clerk that the person applying is such treasurer, duly elected or
<br />',\\" !i>Ohlnted, and has given bond according to law; and he shall charge such body
<br />" \: ".t the amount of the warrant.
<br />S ( [R L 8 88G; 1973 c 123 art 587] (2085)
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<br />sff.' II %76.13 DISTRIBUTION OF INTEREST, PENALTIES. AND COSTS. All penal.
<br />tJ:f I es accruing upon any tax levied by special assessment against any particular
<br />tl.ct, block, or lot in any city, or organized township shall be apportioned to the
<br />~neraJ revenue fund of the city or town where the land lies. All other penalties,
<br />,}3i ~ts, and interest collected on real estate taxes shall be apportioned one-half to
<br />nV: III tl~ounty revenue fund and the other half to the school districts of the county
<br />fill- [ e manner provided for the distribution of other school funds.
<br />r R L 8 887; 1973 c 123 art 5 8 7] (2086)
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