This bill amends South Dakota's current law regarding the transmission of certification of values by the Department of Revenue to the county. Specifically, it clarifies that a failure to transmit the required certificate by the fourth Monday of August does not invalidate the assessment or tax levied, provided that the certificate is sent to the county auditor within a reasonable timeframe.

The amendment aims to ensure that assessments and taxes remain valid even if there is a delay in the transmission of the certification, thereby providing more flexibility and clarity in the process. This change is intended to prevent potential disruptions in tax collection and assessment due to administrative delays.

Statutes affected:
Introduced, 01/01/2026: 10-11-52
Enrolled, 02/03/2026: 10-11-52