{"data":{"id":"us-sd/sdcl-41-20-28","jurisdiction":"us-sd","citation":"SDCL § 41-20-28","heading":"Certification and collection of costs as taxes.","body":"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.","path":["TITLE 41. GAME, FISH, PARKS AND FORESTRY","CHAPTER 41-20. FORESTRY"],"source_url":"https://sdlegislature.gov/Statutes/41-20-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"df8438f72eeb7d2bbf51c5b526d8281be0ac6774e55e82844c8a92dcb09aa806","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-41-20-27","next":"us-sd/sdcl-41-20a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}