S.D. Codified Laws § 10-38-34

Current through the 2024 Legislative Session
Section 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.

SDCL 10-38-34

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.