Sec. 90. When any ditch assessment against land owned by a municipal corporation becomes delinquent, the county auditor shall:
(1) certify the amount of the delinquency to the state board of accounts and to the person who receives semiannual distribution of taxes on behalf of the municipal corporation; and
(2) withhold the amount from the municipal corporation at the next semiannual distribution of taxes collected.
The amount withheld by the auditor shall be credited to the appropriate drainage fund.