24:52:14:08. Cancellation of tax certificate. 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 1-19A-22.
Source: 21 SDR 50, effective September 21, 1994.
General Authority:SDCL 1-19A-5, 1-19A-29.
Law Implemented:SDCL 1-19A-20 to 1-19A-24.
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