Nonparticipation in administrative action not a bar to appeal.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Administration Of Taxes And Assessments On Utilities And Carriers
  5. Nonparticipation in administrative action not a bar to appeal.

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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.

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.


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