S.D. Codified Laws § 38-24A-12.1
Any person who owns the premises is liable for the actual and necessary expense in connection with the seizure, quarantine, treatment, or disposal of a pest, host, or regulated article. The liability may be assessed against the premises and collected in the same manner as taxes are collected. The department shall keep an accurate account of the expenses incurred in itemized form and certify it to the county auditor of the county where the land is located. The county auditor shall place the amount upon the next tax list to be prepared in the county, in a separate column to be headed "for the control of pests." The county treasurer shall remit all money collected under this section to the state treasurer who shall deposit it in the general fund. The assessment is subject to all penalties provided for the nonpayment of taxes, and the entry of such expenses upon the tax list is presumptive evidence of the liability of the land to the tax.
SDCL 38-24A-12.1