Any person who finds an estray may within a period of one year from the date the estray is found, file a claim with the board for the expense incurred in feeding and keeping such estray if he reported the estray pursuant to § 40-29-24. If such claim is filed, the board shall determine the validity of the claim filed. If any estray shall, without the fault of the person taking up the animal, die or be stolen or escape and wander away, the person taking up the animal may not be held responsible therefor.
SDCL 40-29-26