clarify when certification of values is transmitted to the county.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

clarify when certification of values is transmitted to the county.

clarify when certification of values is transmitted to the county.

What This Bill Does

• clarify when certification of values is transmitted to the county.
• Official keyword topics: Executive/Judiciary Request Property Assessment or Valuation Property Tax Taxation Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1285/Detail">Local Government</a> at the request of the Department of Revenue

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

clarify when certification of values is transmitted to the county.
Official keyword topics:
Executive/Judiciary Request
Property Assessment or Valuation
Property Tax
Taxation
Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1285/Detail">Local Government</a> at the request of the Department of Revenue

Current Bill Text

26.376.15 101st Legislative Session 22

2026 South Dakota Legislature
Senate Bill 22
ENROLLED

AN ACT

ENTITLED An Act to clarify when certification of values is transmitted to the county.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-11-52 be AMENDED:
10-11-52. Failure on the part of the Department of Revenue to transmit the
certificate required by § 10-11-51, on or before the fourth Monday of August, does not in
any way invalidate the assessment or tax levied, if the certificate is transmitted to the
county auditor within a reasonable time.
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