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.

Source: 21 SDR 50, effective September 21, 1994.

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

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