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Code · South Dakota · Title 10 · Chapter 10-11

10-11-52. Assessments not invalidated by late transmittal of certificate.

49 words·~1 min read·/sd/title-10/chapter-10-11/10-11-52

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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