South Dakota's Department of Revenue must send property value certificates to county auditors by the fourth Monday of August, but if they miss that deadline, the law now clarifies that any assessment or tax based on those values remains valid as long as the certificate arrives within a reasonable timeframe. This change removes uncertainty about whether late-arriving certifications could invalidate property tax assessments.
The amendment changes the deadline for the Department of Revenue to transmit certification of values from the second Monday of August to the fourth Monday of August, giving the department an additional two weeks before the transmission deadline. This WEAKENS the bill's original purpose by extending the timeline rather than clarifying the existing certification process as originally titled.
Signed by the Governor S.J. 256
Delivered to the Governor S.J. 197
Signed by the Speaker H.J. 229
Signed by the President S.J. 171
House of Representatives Do Pass Passed, YEAS 65, NAYS 0. H.J. 195
Local Government Certified uncontested, placed on consent
Local Government Do Pass Passed, YEAS 10, NAYS 0.
Local Government Scheduled for hearing
First read in House and referred to House Local Government H.J. 125
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 83
Local Government Certified uncontested, placed on consent
Local Government Do Pass Passed, YEAS 6, NAYS 0.
Local Government Scheduled for hearing
First read in Senate and referred to Senate Local Government S.J. 14
Do Pass
Local Government — Do Pass
Do Pass
Local Government — Do Pass