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FARMER v. DEPT. OF REVENUE & REGULATION

No. 25095.

781 N.W.2d 655 (2010)

2010 SD 35

James W. FARMER, f/d/b/a J.W. Farmer & Associates, Inc., Plaintiff and Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellant.

Supreme Court of South Dakota.

Decided April 21, 2010.

Attorney(s) appearing for the Case

Sarah Baron Houy, Michael M. Hickey of Bangs, McCullen, Butler, Foye and Simmons, LLP, Rapid City, South Dakota, Attorneys for plaintiff and appellee.

Matthew R. Fonder, South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorneys for defendant and appellant.

KONENKAMP, Justice.

[¶ 1.] Under South Dakota law, when a jeopardy assessment for unpaid sales tax is made and a lien for such tax is filed with the county, if the taxpayer fails to contest the assessment through an administrative appeal, the lien becomes final. In 1982, the South Dakota Department of Revenue and Regulation imposed a tax lien against a taxpayer for certain unpaid sales tax in Pennington County, South Dakota. In 1985, the Department brought suit...

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