12:80:04:03Hearing 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.