12:80:04:03.  Hearing request. A first purchaser who has received a notice of delinquent assessment may request, in writing, a hearing before the council. The request shall be filed with the council within ten days after receipt of the notice of delinquent assessment. The request shall contain the following information:

          (1)  The name and address of the first purchaser;

          (2)  A statement that explains why the assessment is not delinquent or why the delinquent assessment or penalty is not reasonable;

          (3)  The signature of the person or authorization of the group filing the request; and

          (4)  The notarization of the signature or authorization.

          Source: 33 SDR 117, effective January 8, 2007.

          General Authority: SDCL 38-34-8.

          Law Implemented: SDCL 38-34-8, 38-34-17.