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On July first, of each year, the state auditor shall certify all uncollected claims for the
examination of any county, city, town, or school district which have remained unpaid for a period
of three months from the date of such claim. The auditor shall forthwith notify the clerk, or
recording officer, of each county, city, town, or school district against which the state has a claim
that, if the same is not paid, with interest at the rate of six percent per annum from the date of the
claim, within 90 days, the full amount thereof will be certified to the county auditor of the county
having such examination, or to the county auditor for the county or counties in which such city,
town, or school district is situated, for collection by special tax levy, as herein provided. Such
notice shall be served by certified mail and the deposit thereof in the United States mail shall
constitute due and legal service thereof upon the county, city, town, or school district.
History: (3286-4) 1929 c 259 s 4; 1955 c 870 s 1; 1969 c 359 s 2; 1973 c 123 art 5 s 7;
1974 c 406 s 42; 1978 c 674 s 60