12:19:04:01Notice 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.