81-4-512. Disposition of proceeds -- abandoned horse fund -- use of fund. All money paid by reclaiming owners of any horse or horses must be paid to the county treasurer and kept in a fund to be designated as the "abandoned horse fund, roundup district No. .... (giving number of district in which the horse or horses were rounded up)". A separate fund must be kept by the county treasurer for each roundup district created in that county. All money received from the sale of horses must be paid to the county treasurer, and if the sum received from the sale of any horse does not exceed the taxes, the penalties, and the roundup fee, the whole amount must be immediately deposited in the abandoned horse fund for the district in which the horse or horses were rounded up. If the sum received from the sale of a horse exceeds the taxes, the penalties, and the roundup fee, the amount of the taxes, the penalties, and the roundup fee must be deposited in the abandoned horse fund for the district and the excess must be kept by the treasurer in a separate fund. The treasurer shall make a record of the description of the horse, the amount received for the horse, and the amount of deductions for the taxes, the penalties, and the roundup fee. The record must be open to public inspection. A person making claim to the board of county commissioners, at any time within 6 months from the date of sale, of ownership of the horse and submitting proof of ownership to the board with the claim, to the satisfaction of the board, is entitled to receive the excess received from the sale of the horse. Any money received from the sale of a horse in excess of the taxes, the penalties, and the roundup fee that is not claimed within 6 months after the sale, at the expiration of that period, becomes the property of the county and must be transferred to the abandoned horse fund for the district in which the horse was rounded up.