The voters at each annual township election shall by majority vote determine whether the amount paid for the cleanup of township roads pursuant to 31-31-5 must be paid for by the landowner or the township. If the vote is to have the landowner pay, the amount must be certified by the township clerk to the county auditor not later than November first of the same year. The amount must be extended on the tax list in a separate column headed "Removal or destruction of grass, weeds, crops, and brush on highways" and must become a tax on the land adjoining the highway where the grass, weeds, crops, and brush were cut or removed and must be collected as other taxes. If the vote is to have the township pay, the cost of cutting and removal of grass, weeds, crops, and brush must be paid out of township funds without extending such cutting and removal costs on the tax lists as tax on the land of the adjoining township landowner.
SDCL 31-31-6