SDCL § 10-6-155 — Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules

If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:
(1) Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;
(2) A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and
(3) Information about the appeal process.
The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the notice.