S.D. Codified Laws § 41-20-28
Current through the 2024 Legislative Session
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.
SDCL 41-20-28