GroundRules
SDCL § 10-38-34: Nonparticipation in administrative action not a bar to appeal.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON