Section 10-41-41 - Investigation and certificate of determination of tax by secretary.
10-41-41. Investigation and certificate of determination of tax by secretary. The secretary of revenue and regulation shall investigate the taxability of said property and shall file a certificate of his determination thereof with the circuit court where such proceeding is pending and mail a copy thereof to the applicant.
Source: SL 1941, ch 342; SL 1949, ch 415; SL 1953, ch 465; SDC Supp 1960, § 57.2328; SL 2003, ch 272, § 82.