County commissioners to provide blank receipts for taxes on movable personal property; exception.
1. Except as otherwise provided in subsection 2, before June 1 of each year, the board of county commissioners of each county shall prepare suitable blank receipts that are sequentially numbered to be issued by the respective county assessors on the payment to them in cash of the taxes on movable personal property. The blank tax receipts must be countersigned by the county auditor and delivered to the county assessor who shall give his receipt to the board for the quantity delivered.
2. The provisions of this section do not apply in a county which provides receipts for such payments in cash which are produced by a computer.
Last modified: February 27, 2006