Upon a finding by the board of supervisors that an emergency exists, the board of supervisors shall notify the county commissioners who shall issue an order to each of the persons at the address shown on the records of the county director of equalization. The order shall be issued by registered mail or as provided by the South Dakota Rules of Civil Procedure for the service of summons. The order shall also be posted in a public place in the county courthouse in the county in which the land is located.

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Source: SL 1984, ch 263, § 3.