South Dakota § 10-11-42.3 - Designated shareholder permitted to represent subchapter S corporation on appeal.
Full text of South Dakota South Dakota Codified Laws § 10-11-42.3 — Designated shareholder permitted to represent subchapter S corporation on appeal., with citation guidance and answers to common questions.
§ 10-11-42.3. Designated shareholder permitted to represent subchapter S corporation on appeal.
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 this chapter, 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.
Source: SL 2012, ch 63, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-11-42.3
What does South Dakota Codified Laws § 10-11-42.3 cover?
Section 10-11-42.3 ("Designated shareholder permitted to represent subchapter S corporation on appeal.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-11-42.3?
A common citation format is "South Dakota Codified Laws § 10-11-42.3" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-11-42.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.