24:52:14:08Cancellation of tax certificate.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Within 90 days after notifying the owner of record of a tax-certified property that the board has determined there has been an adverse effect on the property, the board shall act to cancel the tax certificate in accordance with SDCL 1-19A-22.
Source: 21 SDR 50, effective September 21, 1994.