§ 46a-11-20

46A-11-20. Assessments upon land in other counties--Payment to treasurer of county in charge of drainage--Delinquent assessments.Any assessment made by a board upon land in another county shall be paid to the county treasurer of the county having charge of the project. If the assessment becomes delinquent, the treasurer of the county having charge of the project shall certify the amount delinquent on any separate tract of land outside of the county to the treasurer of the county in which the land is situated. That treasurer shall collect the assessment as provided by this chapter and shall remit the collections to the treasurer of the county having charge of the project within thirty days. Source: SDC 1939, §61.1036; SDCL §46-21-20; SL 1985, ch 362, §117; SL 2011, ch 165, §504.