S.D. Admin. R. 24:52:14:04

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

Section 24:52:14:04 - Contents of tax certificate

A tax certificate shall contain, at a minimum, the following information:

(1) The name of the tax-certified property;

(2) The location of the tax-certified property;

(3) The date of tax certification by the board;

(4) The effective dates of the tax moratorium on the tax-certified property;

(5) A list of work items which are subject to the moratorium; and

(6) The signature of the president of the board or the president's designee.

S.D. Admin. R. 24:52:14:04

21 SDR 50, effective 9/21/1994; 24 SDR 73, effective 12/4/1997.

General Authority: SDCL 1-19A-5, 1-19A-29.

Law Implemented: SDCL 1-19A-20 to 1-19A-24.