Changes to Existing Law

26.376.14 26.376.15 101st Legislative Session 22 2026 South Dakota Legislature Senate Bill 22 Introduced by: The Chair of the Committee on Local Government at the request of the Department of Revenue Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to clarify when certification of values is transmitted to the county. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 10-11-52 be AMENDED: 3 10-11-52. Failure on the part of the Department of Revenue to transmit the 4 certificate required by § 10-11-51, on or before the second fourth Monday of August, does 5 not in any way invalidate the assessment or tax levied, if it the certificate is transmitted 6 to the county auditor within a reasonable time. 7 26.376.15 2 22 SB22 ENROLLED An Act to clarify when certification of values is transmitted to the county. I certify that the attached Act originated in the: Senate as Bill No. 22 Secretary of the Senate President of the Senate Attest: Secretary of the Senate Speaker of the House Attest: Chief Clerk of the House Senate Bill No. 22 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State