The county auditor so entering such omitted property for taxation shall, at the time of entering the same on the tax rolls, deposit in the United States mails, properly addressed to the taxpayer against whom the assessment is made, a notice of said assessment.
S.D. Codified Laws § 10-11-6
Notice mailed to taxpayer of addition of omitted property
Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.