SDCL § 38-22-21: Certification to county auditor of cost of protective operations on infested land--Collection as taxes.

Upon completion of protective operations, the secretary of agriculture and natural resources shall certify to the county auditor the expenses for the performance of the protective operations, and the county auditor shall issue a warrant to the party entitled to payment of the costs of such protective operations from funds appropriated for that purpose. The owner of such infested land is indebted to the county for such expense actually incurred, and if not paid on or before the first day of November following such operations, such county auditor shall extend the amount of such indebtedness on the tax list against the infested land and all land owned by such owner contiguous thereto, in a separate column headed "weed and pest control" and the amount shall be collected as other taxes are collected.