10-11-52. Assessments not invalidated by late transmittal of certificate.Failure on the part of the Department of Revenue 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 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code