10-17-3. Extension of total consolidated tax--Apportionment to state and subdivisions.
After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as one amount under the heading, "total consolidated tax," which, when collected, shall be apportioned by the county at the end of each month to the state, county, township, municipality, or school district for which it was levied and be paid to such state, county, township, municipality, or school district.
Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §2; SL 1995, ch 61, §1.