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          24:52:14:04.  Contents of tax certificate. A tax certificate shall contain, at a minimum, the following information:

          (1)  The name of the tax-certified property;

          (2)  The location of the tax-certified property;

          (3)  The date of tax certification by the board;

          (4)  The effective dates of the tax moratorium on the tax-certified property;

          (5)  A list of work items which are subject to the moratorium; and

          (6)  The signature of the president of the board or the president's designee.

          Source: 21 SDR 50, effective September 21, 1994; 24 SDR 73, effective December 4, 1997.

          General Authority:SDCL 1-19A-5, 1-19A-29.

          Law Implemented:SDCL 1-19A-20 to 1-19A-24.


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