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Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-38-34 - 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.