<html> <head> <title>Rule 24:52:14:08 Cancellation of tax certificate.</title> <META NAME="Keywords" Content="Administrative Rules 24:52:14:08"> <META NAME="Description" Content="Administrative Rules 24:52:14:08 Cancellation of tax certificate."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>24:52:14:08.&nbsp;&nbsp;Cancellation of tax certificate.</b> Within 90 days after notifying the owner of record of a tax-certified property that the board has determined there has been an adverse effect on the property, the board shall act to cancel the tax certificate in accordance with SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-19A-22">1-19A-22.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 21 SDR 50, effective September 21, 1994.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-19A-5">1-19A-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-19A-29">1-19A-29.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-19A-20">1-19A-20</A> to <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-19A-24">1-19A-24.</A></p> </div> </body> </html>