Prior to January thirty-first, the board shall calculate the actual disbursements from the catastrophic poor relief fund in the previous calendar year and shall compute each participating county's share utilizing the formula established in this chapter. The board shall certify each participating county's share of the total assessment to the county auditor before January thirty-first. Each participating county shall remit its share of the catastrophic county poor relief assessment to the South Dakota Association of County Commissioners on or before March fifteenth of each year.
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