31-13-11. Township highway tax--Certification to county auditor--Collection.It shall be the duty of the township clerk, immediately after the board of township supervisors shall have made a levy of taxes for highway purposes, or within three days thereafter, to notify the county auditor of the amount of the levy, who shall enter the same upon the county tax list, to be collected by the county treasurer in the same manner as other township taxes are collected, and such taxes shall be levied by the township supervisors on the fourth Monday of June each year. Such taxes shall become payable and delinquent and, if not paid, shall draw interest and penalty as other township taxes, and when collected shall constitute a highway fund belonging to the township from which it was collected, to be turned over to the township treasurer in the same manner as other funds are transferred to him. Source: SL 1911, ch 221, §4; SL 1913, ch 232, §2; SL 1917, ch 369, §1; RC 1919, §8552; SDC 1939, §28.0405; SL 1953, ch 146, §2.
South Dakota Legal Code