Any surplus remaining in any fund at the close of a fiscal year may be used by a township to pay and apply toward any drainage assessment. In unorganized townships, the board may pay for drainage from any money of the unorganized township. Each succeeding year a like levy shall be made by local officials until the entire assessment is paid.

Source: SDC 1939, § 61.1008; SDCL, § 46-21-18; SL 1985, ch 362 , § 115.