The county auditor shall check the statements submitted to the county auditor and the records pertaining thereto, and if they are found to be correct, shall return them after having attached thereto the official certificates.

[1985 c 44 § 4; 1984 c 128 § 4; 1963 c 4 § 36.18.120. Prior: 1907 c 65 § 2; RRS § 4215.]