The county auditor so entering such omitted property for taxation shall, at the time of entering the same on the tax rolls, deposit in the United States mails, properly addressed to the taxpayer against whom the assessment is made, a notice of said assessment.

Terms Used In South Dakota Codified Laws 10-11-6

Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.