41-20-28. Certification and collection of costs as taxes.
62 words·~1 min read·
/sd/title-41/chapter-41-20/41-20-28A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.