South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-38-34 — Nonparticipation in administrative action not a bar to appeal

It is not a bar to any appeal by a public taxing district or governmental subdivision under § 10-38-30 that the public taxing district or governmental subdivision did not participate or intervene in the administrative action of the Department of Revenue.

Last amended: Source: SL 1993, ch 92 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text