After a survey and platting pursuant to § 41-18-19, the board of county commissioners shall appoint three appraisers who shall appraise the lots and tracts. The proceeding for the appraisal of the lots and tracts shall be the same as provided for the appraisal of the estates of decedents, except that the appraisers shall be appointed by the board of county commissioners and the appraisal shall be filed with the county auditor of the county.

Source: SDC 1939, § 12.2410; SL 2009, ch 206, § 120.