Any provisions of this chapter and chapter 46A-11 relating to maintenance of drainage or levy of maintenance assessments are the responsibility of the board of the county having jurisdiction over the drainage. Immediately after assessments are levied by a board in charge of drainage work that lies in more than one county, the county auditor shall prepare a complete transcript of the proceedings not previously filed relating to the drainage and shall file the report with each affected county.
SDCL 46A-10A-89