When a boundary change is made under the provisions of § 13-6-87 , the board of county commissioners shall make an adjustment of assets and liabilities as may be required by law. Source: SDC Supp 1960, § 15.2017 as added by SL 1963, ch 72 ; SL 1973, ch 85 , § 39.
Adjustment of assets and liabilities on boundary change
SDCL § 13-6-88, under SCHOOL DISTRICT REORGANIZATION.
SDCL § 13-6-88