SDCL § 11-9-45: Disposition of funds remaining after payment of project costs and bonds.

After all project costs and all tax increment bonds of the district have been paid or provided for, subject to any agreement with bondholders, any moneys remaining in the fund must be paid to each taxing district in the amount belonging to each respectively, with due regard for what portion of the moneys, if any, represent tax increments not allocated to the political subdivision and what portion, if any, represents voluntary deposits of the political subdivision into the fund.