Farmer v. South Dakota Department of Revenue & Regulation

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 against the- taxpayer for his tax obligation. The suit was later dismissed under SDCL 15 — 6—41(b) for the Department’s failure to…