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, § 19.
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