If an owner of property fails to comply with the requirements of a notice served pursuant to SDCL § 34-16-19, the health officer shall proceed to have the nuisance, source of filth, cause of sickness or condition which endangers the public health removed from the property or abated and report the cost of the removal or abatement to the municipality. The cost of such removal or abatement shall be assessed and charged against the property on which the nuisance or condition was located in the manner that other taxes are collected.
(SDCL § 34-16-20)