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:

1. (1) The name and address of the first purchaser;
2. (2) A statement that explains why the action of the council is not appropriate;
3. (3) The signature of the person or authorization of the group filing the request; and
4. (4) The notarization of the signature or authorization.

Source: 15 SDR 54, effective October 13, 1988.

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

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