If the county weed and pest board is requested by an individual to perform weed and pest control operations on the individual's property and the individual fails to reimburse the county by November first in the year in which the operations are performed, the cost of the control, plus an administrative fee of fifty dollars or ten percent of the cost of control, whichever is greater, shall be charged as taxes against each tract of land on which the expenses were incurred pursuant to § 38-22-23.14 .
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