Within thirty days after receiving the petition or resolution, map or plat, and certificate of the county auditor, in accordance with § 34-31A-38, from the county auditor, such board of directors shall transmit the same to the proper county board, accompanied by a report in writing approving or disapproving the proposal contained in said petition, or approving such proposal in part and disapproving it in part.
SDCL 34-31A-39