S.D. Admin. R. 12:19:04:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 12:19:04:01 - Notice of delinquent assessment

Assessments which are not remitted as required by § 12:19:02:01 are delinquent. The council shall, by certified mail, send a notice of delinquent assessment to the first purchaser at his last known address. The notice shall include the following:

(1) A statement of the assessment;

(2) The period of time the assessment is delinquent;

(3) The basis for the assessment; and

(4) A statement that the assessment is due within ten days after the receipt of the notice.

The notice shall indicate that the first purchaser may request a hearing before the council according to the provisions of § 12:19:04:02.

S.D. Admin. R. 12:19:04:01

15 SDR 54, effective 10/13/1988.

General Authority: SDCL 38-32-14(4).

Law Implemented: SDCL 38-32-14(4).