SDCL § 46A-7-39: Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.

If taxes are paid by the district as provided in this chapter, the county treasurer shall distribute that portion of the tax belonging to the irrigation district to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through the certificate, such funds as are realized shall be deposited with the county treasurer, who shall credit the proceeds of sale to the special revenue fund specified in § 46A-7-38.

Source: SDC 1939, § 61.0912; SL 2011, ch 165, § 435.