Each soil and water conservation district which receives or uses the machinery or equipment referred to in Section 69-27-331 shall maintain its public records to show for each piece of machinery or equipment: (a) the amounts collected from each job in each district; (b) the expense of repairing, moving, manning and other usual cost of operation; and (c) the amount paid by each district for the purpose of amortizing the commission’s investment in such machinery or equipment. Each of such districts shall send a duplicate copy of those records to the commission, which shall retain such copies in its files for public inspection. In addition thereto, the commission shall at all times maintain an account showing each piece of machinery or equipment the title to which is vested in it, the amount paid thereon by any soil and water conservation district, and the amount remaining to be amortized; and the commission shall also maintain a current inventory of all such equipment, shall have such equipment marked and identified as being the property of the commission, and shall promulgate rules and regulations which shall ensure that the use of such equipment within each district is on an equitable basis.
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