S.D. Codified Laws § 38-22-23.14
If the landowner fails or refuses to perform as required within the time designated, the county weed and pest board may proceed to perform the requirements. The board shall certify its expenses to the county auditor, and the auditor shall bill the landowner for the amount of the expenses, plus an administrative fee of fifty dollars or ten percent of the cost of control, whichever is greater. If the landowner has not paid the bill by November first of the calendar year in which the expenses were incurred, the amount of the bill shall be further increased by ten percent, and the adjusted amount shall be charged as taxes against each tract of land on which the expenses were incurred. The adjusted amount shall be collected as other taxes and credited to the general fund.
SDCL 38-22-23.14