12:19:04:01.  Notice of delinquent assessment. Assessments which are not remitted as required by § 12:19:02:01 are delinquent. The council shall, by certified mail, send a notice of delinquent assessment to the first purchaser at his last known address. The notice shall include the following:

          (1)  A statement of the assessment;

          (2)  The period of time the assessment is delinquent;

          (3)  The basis for the assessment; and

          (4)  A statement that the assessment is due within ten days after the receipt of the notice.

          The notice shall indicate that the first purchaser may request a hearing before the council according to the provisions of § 12:19:04:02.

          Source: 15 SDR 54, effective October 13, 1988.

          General Authority:SDCL 38-32-14(4).

          Law Implemented:SDCL 38-32-14(4).