§ 18-4-106 — Cancellation of warrants and certificates; generally

(a) The county treasurer shall on the first Monday of
December in each year cancel all unpaid county warrants which
have been issued for more than twelve (12) months. He shall at
the same time cancel all county certificates of indebtedness
issued by the board of county commissioners or by the county
hospital, library, welfare or fair boards which have not been
presented for payment within one (1) year after he has given
legal notice that there was money in the county treasury to pay
them. The county treasurer shall certify to the board of county
commissioners or to the county hospital, library, welfare or
fair board the number and amount of each county warrant and
certificate of indebtedness cancelled. The board of county
commissioners and the county hospital, library, welfare or fair
boards shall enter the list upon its journal and have the list
published in the minutes of the regular December meeting of the
board of county commissioners or the county hospital, library,
welfare or fair boards.
(b) Any person holding a cancelled county warrant or
certificate of indebtedness may present the warrant or
certificate to the board of county commissioners within five (5)
years after the date of cancellation, and they shall issue the
holder of the warrant or certificate a new warrant in the same
amount due on the original warrant or certificate at the time
cancelled.