<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-38-34 - Nonparticipation in administrative action not a bar to appeal. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038468Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038468SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038468CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038468Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038468DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038468000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038468SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038468SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038468Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-38-34"><span class="s2038468SENU">10-38-34</span></a><span xml:space="preserve" class="s2038468SENU">. </span><span class="s2038468CL">Nonparticipation in administrative action not a bar to appeal.</span></p><p dir="ltr" class="s2038468Normal-000000"><span xml:space="preserve" class="s2038468DefaultParagraphFont">It is not a bar to any appeal by a public taxing district or governmental subdivision under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-38-30"><span class="s2038468DefaultParagraphFont">10-38-30</span></a><span xml:space="preserve" class="s2038468DefaultParagraphFont"> that the public taxing district or governmental subdivision did not participate or intervene in the administrative action of the Department of Revenue.</span></p><p dir="ltr" class="s2038468Normal"><span xml:space="preserve" class="s2038468000001"> </span></p><p dir="ltr" class="s2038468Normal"><span class="s2038468SCL">Source:</span><span xml:space="preserve" class="s2038468SCL-000002"> SL 1993, ch 92, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038468SCL-000002">11-1</span></a><span class="s2038468SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>