The county auditor shall consult the tax schedules in the office of the county auditor and determine and certify whether or not such petition complies with the requirements of § 34-31A-37 and that the persons signing the same appear to reside within the boundaries described by such petition. Thereafter, the county auditor shall forward such petition, resolution, map or plat, and certificate to the board of directors of the district concerned.
SDCL 34-31A-38