64:04:01:13.06.  Notification of property owner. If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall notify the property owner by the last Friday in March of each year.

          Source: 27 SDR 9, effective August 7, 2000; 30 SDR 58, effective November 5, 2003; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-10-6.

          Law Implemented: SDCL 10-1-15, 10-1-16.