Section 10-11-52 - Assessments not invalidated by late transmittal of certificate. - South Dakota Statutes

10-11-52. Assessments not invalidated by late transmittal of certificate. Failure on the part of the Department of Revenue and Regulation to transmit the certificate required by § 10-11-51, on or before the second Monday of August, does not in any way invalidate the assessment or tax levied, if it is transmitted to the county auditor within a reasonable time.

Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1979, ch 66, § 13; SL 1994, ch 73, § 24; SL 2003, ch 272, § 82.