S.D. Admin. R. 24:52:14:08

Current through Register Vol. 51, page 57, November 12, 2024

Section 24:52:14:08 - Cancellation of tax certificate

Within 90 days after notifying the owner of record of a tax-certified property that the board has determined there has been an adverse effect on the property, the board shall act to cancel the tax certificate in accordance with SDCL 1-19A-22.

S.D. Admin. R. 24:52:14:08

21 SDR 50, effective 9/21/1994.

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

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