ARSD 24:52:14:04 – Contents of tax certificate. | Midpage

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Administrative Rules of South Dakota

Chapter 24:52:14

§ 24:52:14:04

ARSD 24:52:14:04

Contents of tax certificate.

Effective Dec 4, 199724 SDR 73Source: 21 SDR 50, effective September 21, 1994; 24 SDR 73, effective December 4, 1997. | General Authority: SDCL 1-19A-5 , 1-19A-29. | Law Implemented: SDCL 1-19A-20 to 1-19A-24.

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.

Source: 21 SDR 50, effective September 21, 1994; 24 SDR 73, effective December 4, 1997.

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

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