Section 9-43-21 - Notice and procedure for reassessment. - South Dakota Statutes

9-43-21. Notice and procedure for reassessment. Whenever any such reassessment is required, the governing body shall appoint a time for making the same. The auditor or clerk shall give ten days' notice thereof to the owner of any lot to be reassessed, by mail addressed to his last post office address as shown by the records of the director of equalization, and shall cause such notice to be published once each week for two successive weeks, the first publication to be at least ten days before the time appointed. Thereafter the governing body and the municipal and county officials shall proceed with the levying and forwarding for the collection of special assessments so reassessed as in the case of original assessments.

Source: SL 1913, ch 20, §§ 2, 3; RC 1919, § 6411; SDC 1939, § 45.2117; SL 1963, ch 283, § 3.