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

636T0416   CONFERENCE COMMITTEE ENGROSSED    NO.  SB 91 -  3/2/2012  

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

        FOR AN ACT ENTITLED, An Act to allow shareholders of corporations to represent corporations 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:
    After notice and unanimous vote of the shareholders, a shareholder of a subchapter S corporation that has ten or fewer shareholders, may represent the corporation during a property tax appeal, pursuant to chapter 10-11, to the Office of Hearing Examiners. The designated shareholder does not need to be a licensed attorney. In order to exercise this option, the corporation shall present to the Office of Hearing Examiners, the name and mailing address of each of the shareholders, proof of notice to the shareholders, and a copy of the minutes and motion or resolution reflecting the unanimous vote authorizing the designated shareholder to represent the corporation in the appeal.

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