When it shall appear from the books in the department of revenue and finance that there is a balance due any county in excess of any revenue due the state, except state taxes, the director of revenue and finance shall draw a warrant for such excess in favor of the county entitled thereto, and forward the same by mail, or otherwise, to the county auditor of the county to which it belongs, and charge the amount so sent to such county.
[C97, § 1465; C24, 27, 31, 35, 39, § 7419; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 452.17]
C93, § 12B.17
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