At the time the certificate is sent to the owner, the office shall send a letter to the county assessor which describes the provisions of §§ 24:52:14:05, 24:52:14:07, and 24:52:14:08.

Source: 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.