10-55A-10. Notice of administrative or court proceeding.The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected. Source: SL 1982, ch 99, §10A.
South Dakota Legal Code