When the owner of such divided parcels of land fails to comply with the provisions of § 43-21-1, the cost of platting and recording, and surveying when necessary, shall be paid by the county and the amount thereof shall be added to the tax upon such tract or lot of land the next ensuing year, which tax when collected shall be credited to the county general fund.

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Source: SL 1895, ch 154, § 4; RPolC 1903, § 986; RC 1919, § 5816; SDC 1939, § 51.1405; SL 1945, ch 214.