SDCL § 10-22-1 — Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site

Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mobile home tax list. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full before December first, a penalty of five dollars shall be added each year to the delinquent taxes and a notice published of the delinquent taxes. The notice shall be published in the official newspapers of the county during the week preceding the third Monday in December.