41-20-28. Certification and collection of costs as taxes.Failure on the part of a landowner to pay to the state in one year's time any amount due and owing under the provisions of this chapter is cause for the state forester to file a certificate of treatment with the county auditor of the county in which the land is located, and the amount shall be collected as taxes are collected. Source: SL 2013, ch 196, §19.
South Dakota Legal Code