SDCL § 13-11-14: Refusal of school district to levy tax to pay judgment creditor--Board of county commissioners to levy tax.

If the school board refuses or fails to levy the tax required by § 13-11-13, the judgment creditor may apply to the board of county commissioners, who shall levy the tax upon the property of the school district. When collected the money shall be paid by the county auditor to the judgment creditor in the same manner that money is delivered to the treasurer of the school district.