§62-2.

§62-2.
   
   The official tax accounts with the several counties of the state shall
   be kept by the State Auditor and Inspector, which said accounts shall
   exhibit the true amount of each class and year's taxes charged to each
   of the several counties, together with the amounts received from each
   county, and the balance due therefrom; provided, that all taxes of
   each of the several counties that shall be delinquent for four (4) or
   more years may be consolidated by classes into one account. As a means
   of accurately establishing the ad valorem tax accounts herein provided
   for, it is hereby made the duty of the State Board of Equalization to
   certify annually to the State Auditor and Inspector, within five(5)
   days after the same shall have been ascertained by such Board for the
   year, the state equalized value of all property assessed ad valorem in
   each of the counties of the state, the rate of levy for the year,
   together with the amount of ad valorem taxes assessed against the
   property in each of the several counties of the state for the year.
   For the purpose of maintaining an accurate check and balance on the
   accounts between the state and the several counties, it shall be the
   duty of the county clerk of each county to make and file with the
   State Auditor and Inspector on or before the third Monday following
   the close of the semiannual periods ending June 30th, and December
   31st, of each year, a certified report and statement in writing
   showing by years and by classes the amount of all taxes due the state,
   or its fund or funds under its management at close of such periods,
   together with the dates and amounts of all payments into the State
   Treasury during such periods, which said statement when so filed with
   the State Auditor and Inspector shall become a permanent and official
   record of his office. It shall be the duty of the State Auditor and
   Inspector, and he is hereby given full power and authority to
   reconcile and adjust all tax accounts with the several counties and to
   require a proper accounting for all revenue laid and levied, or
   required to be laid and levied, against all properties and subjects
   selected for taxation by the state in the respective counties,
   together with the amount thereof collected for or on behalf of the
   state by any county or any officer thereof.