Assessments are payable to the treasurer of the county in which assessed land is situated. Bonds may be issued by jointly acting boards and payable from assessments for the project. The bonds shall be signed by the chairman of each board, countersigned by the auditor of each county and may be issued for any portion of the expenses of the project. The terms, issue, collection of assessments, and all other procedure shall be the same as for a project located entirely within one county and any assessments and certificates shall be a lien and enforceable as for a single county project.

Source: SDC 1939, § 61.1036; SDCL, § 46-21-26; SL 1985, ch 362, § 123.