§ 44-04-01 — When official reports to be made

All county, township, and city officers, except such as are required to make their reports at
some other specified time, who are required by law to make annual reports for any purpose to
any state officer, shall prepare and transmit the same on or before the fifteenth day of August of
each year to the proper officer. For the purpose of preparing such report, the year begins on the
first day of July of each year and ends on the last day of June of the succeeding year.