§ 27-37-7. Statement by county auditor; receipt.
On or before the date on which payment of sums in lieu of taxes is due, the county auditor shall present a statement to the United States, in the name of the county, in the amount of such payment. Whenever such payment is received, the county auditor shall issue a receipt therefor in the name of the county, for the political subdivisions included in the agreement.
Sources: Codes, 1942, § 9857; Laws, 1940, ch. 293.