Telkamp v. South Dakota State Board of Equalization

515 N.W.2d 689 (1994)

Harold TELKAMP and Edward Telkamp, Trustee, Appellees,

v.

SOUTH DAKOTA STATE BOARD OF EQUALIZATION, Appellant.

No. 18035.

Supreme Court of South Dakota.

Argued February 9, 1993.

Decided April 27, 1994.

Rehearing Denied May 25, 1994.

Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for appellant.

Alan F. Glover of Denholm and Glover, Brookings, for appellees.

HENDERSON, Justice.

PROCEDURAL HISTORY/ISSUE

Following a July 18, 1991, hearing regarding the valuation of two parcels of property owned by Appellees (Telkamps), the South Dakota State Board of Equalization…