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, ยง19.
Structure South Dakota Codified Laws
Title 41 - Game, Fish, Parks and Forestry
Section 41-20-14 - Definitions.
Section 41-20-15 - Promulgation of rules.
Section 41-20-16 - State forester--Qualifications and authority.
Section 41-20-17 - Duties of state forester.
Section 41-20-19 - Assistance in tree planting.
Section 41-20-20 - Preference to trees and seeds grown in state and to state dealers.
Section 41-20-22 - Forestry fund.
Section 41-20-23 - Conservation and development of forests and timber.
Section 41-20-24 - Control and mitigation of damage by forest insects and diseases.
Section 41-20-25 - Entry on private land to locate forest insect or disease infestation.
Section 41-20-26 - Reimbursement of landowner for control measures.
Section 41-20-27 - Infestation control by state forester--Cost charged to landowner.
Section 41-20-28 - Certification and collection of costs as taxes.