5-5-32. Acceptance or rejection of appraisal.
If any permitted improvement is appraised pursuant to §5-5-31, the owner of the improvement shall accept or reject the appraisal by written notice to the county auditor within five business days from the date of the appraisal or the appraisal is deemed rejected and a lease or conveyance shall be made.
Source: SL 1917, ch 339, §19; RC 1919, §5651; SL 1923, ch 254; SDC 1939, §15.0416; SL 1971, ch 29, §2; SL 2018, ch 45, §4.