A first purchaser who has received a notice of delinquent assessment may request, in writing, a hearing before the council. The request shall be filed with the council within ten days after receipt of the notice of delinquent assessment. The request shall contain the following information:
S.D. Admin. R. 12:80:04:03
General Authority: SDCL 38-34-8.
Law Implemented: SDCL 38-34-8, 38-34-17.