SDCL § 10-28-22 — Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes

The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.