10-28-22. Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.
The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.
Source: SL 1915, ch 100, §10; RC 1919, §6605; SDC 1939, §57.1310; SL 1992, ch 60, §2.