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 assessment is not delinquent or why the delinquent assessment or penalty is not reasonable;
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: 33 SDR 117, effective January 8, 2007.

General Authority: SDCL 38-34-8.

Law Implemented: SDCL 38-34-8 , 38-34-17.