After all claims for the month have been settled and the county treasurer has issued receipts covering the claims of claimants whose personal property tax was delinquent, it shall be the duty of the board of county commissioners to issue warrants against the proper funds of the county (being the funds from which the claim would have been paid) in favor of the county treasurer. The county treasurer shall credit such warrants to the county tax account, and at the time for distributing taxes shall distribute these collections to the proper municipalities or taxing bodies and funds for which the original tax was levied.