Treasurer charged with delinquent taxes

15-16-303 . Treasurer charged with delinquent taxes. After settlement with the county treasurer as prescribed in 15-16-302 , the county clerk and recorder shall charge the treasurer with the amount of taxes due on the delinquent tax list, minus taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, and within 3 days thereafter deliver the list, duly certified, to the county treasurer.