The director of revenue shall, with all the rights and privileges of a party in interest, represent the state in any such proceedings. [S13, §1481-a20; C24, 27, 31, 35, 39, § 7365; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.60 ] 2003 Acts, ch 145, §286