clarify when certification of values is transmitted to the county.

SB 22 clarifies the deadline for South Dakota's Department of Revenue to transmit tax assessment documents to county auditors. It specifies that failure to send these documents by the second Wednesday in August does not invalidate property taxes if the documents are delivered within a reasonable time afterward. This procedural bill directly affects the Department of Revenue and county auditors in handling property tax assessments. The change modifies existing law to provide clearer timing expectations without altering tax rates or assessment methods.