South Dakota Statutes

§ 10-55A-10 — Notice of administrative or court proceeding.

South Dakota § 10-55A-10
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-55ARECOVERY OF CERTAIN TAXES

This text of South Dakota § 10-55A-10 (Notice of administrative or court proceeding.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-55A-10 (2026).

Text

The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected.

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Legislative History

SL 1982, ch 99, § 10A.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-55A-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-10.