Section 14-87-104 - Records and transcripts(a) Where an improvement district is located in more than one (1) county, records of the proceedings shall be made in each of the counties whose lands are embraced in the district.(b) Transcript of records imposing liens on any lands properly certified shall be recorded in the proper records of mortgage in the county where the land affected is located.Acts 1927, No. 162, § 8; Pope's Dig., § 11329; A.S.A. 1947, § 20-1008.