The bill amends South Dakota's law regarding the certification of values by the Department of Revenue. Specifically, it changes the deadline for transmitting the required certificate from the "second Monday of August" to the "fourth Monday of August."

Additionally, the bill clarifies that a failure to transmit the certificate by the new deadline does not invalidate the assessment or tax levied, provided that the certificate is sent to the county auditor within a reasonable time. This amendment aims to ensure that assessments and taxes remain valid even if there are delays in the certification process.

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