State of South Dakota  
EIGHTY-SEVENTH SESSION
LEGISLATIVE ASSEMBLY, 2012  

636T0416   SENATE BILL   NO.  91  

Introduced by:    Senators Novstrup (Al), Kraus, and Peters and Representative Wick
 

        FOR AN ACT ENTITLED, An Act to allow shareholders of subchapter S corporations to represent the corporation in property tax appeals at the Office of Hearing Examiners.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That chapter 10-11 be amended by adding thereto a NEW SECTION to read as follows:
    Any shareholder of a subchapter S corporation may represent the corporation during a property tax appeal, pursuant to chapter 10-11, to the Officer of Hearing Examiners. No subchapter S corporation may be required to be represented by an attorney during the property tax appeal before the Officer of Hearing Examiners.


180 copies were printed on recycled paper by the South Dakota
Legislative Research Council at a cost of $.063 per page.
 
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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.